The following were selected from among the transactions completed by Babcock Company during November of the current year: Purchased merchandise on account from Moonlight Co., list price exist85,000, trade discount 25%, terms FOB destination, 2/10, n/30. Sold merchandise for cash, exist37, 680. The cost of the merchandise sold was exist22, 600 Purchased merchandise on account from Papoose Creek Co., exist47, 500, terms FOB shipping point, 2/10, n/30, with prepaid freight of exist810 added to the invoice. Returned exist13, 500 (exist18,000 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co. Sold merchandise on account to Quinn Co., exist15, 600 with terms n/15. The cost of the merchandise sold was exist9, 400. Paid Moonlight Co. on account for purchase of November 3, less return of November 6. Sold merchandise on VISA, exist236,000. The cost of the merchandise sold was exist140,000 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., exist56, 900, terms 1/10, n/30. The cost of the merchandise sold was exist34,000. Paid VISA service fee of exist3, 540. Paid Quinn Co. a cash refund of exist6,000 for returned merchandise from sale of November 8. The cost of the returned merchandise was exist3, 300. Journalize the transactions