The following were selected from among the transactions completed by Babcock Company during November of the current year: Nov. 3 Purchased merchandise on account from Moonlight Co., list price $85,000, 4 5 6 trade discount 25%, terms FOB destination, 2/10, n/30. Sold merchandise for cash, $37,680. The cost of the goods bid was $22,600. Purchased merchandise on account from Papoose Creek Co., $47,500, terms FOB shipping point, 2/10, n/30, with prepaid freight of $810 added to the invoice. Returned merchandise with an invoice amount of $13,500 ($18,000 list price less trade discount of 25%) purchased on November 3 from Moonlight Co. Sold merchandise on account to Quinn Co., $15,600 with terms n/15. The cost of the goods sold was $9,400. Paid Moonlight Co. on account for purchase of November 3, less return of November 6. Sold merchandise on VISA, $236,000. The cost of the goods sold was $140,000. 8 13 14 15 23 Paid Papoose Creek Co. on account for purchase of November 5. Received cash on account from sale of November 8 to Quinn Co. Sold merchandise on account to Rabel Co., $56,900, terms 1/10, n/30. The cost of the goods sold was $34,000. Paid VISA service fee of $3,540. Paid Quinn Co. a cash refund of $6,000 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,300. 30 Journalize the entries to record the transactions of Babcock Company for November using the periodic inventory system. Refer to the Chart of Accounts for exact wording of account titles