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 $88,000, trade discount 20%, terms FOB destination, 2/10, 1/30 4 Sold merchandise for cash, $41,250. The cost of the merchandise sold was $22,250. 5 Purchased merchandise on account from Papoose Creek Co., $43,700, terms FOB shipping point, 2/10, n/30 with prepaid freight of $840 added to the invoice. 6 Returned $13,600 (517,000 list price less trade discount of 20%) of merchandise purchased on November 3 from Moonlight Co. 8 Sold merchandise on account to Quinn Co. $16,100 with terms n/15. The cost of the merchandise sold was $9,440 13 Paid Moonlight Co. on account for purchase of November 3, less return of November 6 Sold merchandise on VISA $226,120 The cost of the merchandise sold was $135.430. 15 Paid Papoose Creek Co on account for purchase of November 5. 23 Received cash on account from sale of November 8 to Quinn Co. 24 Sold merchandise on account to Rabel Co. $60.700. terms 1/10, 1/30 The cost of the merchandise sold was $33.120 28 Paid VISA service fee of $3,580 30 Paid Quinn Co a cash refund of $6,420 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,010 Required: Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles