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 $$94,000,$ trade discount $25\%,$ terms FOB destination, $\frac{2}{10},\frac{}{30}$

$4$ Sold merchandise for cash, $$37,230.$ The cost of the goods sold was $$22,500.$

$5$ Purchased merchandise on account from Papoose Creek Co$.,$ $$48,450,$ terms FOB shipping point, $\frac{2}{10},\frac{n}{30},$ with prepaid freight of $$800$ added to the invoice.

$6$ Returned merchandise with an invoice amount of $$15,000($ $$20,000$ list price less trade discount of $25\%$ purchased on November $3$ from Moonlight Co$.$

$8$ Sold merchandise on account to Quinn Co$.$ $$15,810$ with terms n$/15.$ The cost of the goods sold was $$10,020$

$13$ Paid Moonlight Co$.$ on account for purchase of November $3,$ less return of November $6.$

$14$ Sold merchandise with a list price of $$239,690$ to customers who used VISA and who redeemed $$7,700$ of pointof$-$sale coupons. The cost of the goods sold was $$129,230.$

$15$ 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$.,$ $$54,200,$ terms n$/30.$ The cost of the goods sold was $$33,490.$

$28$ Paid VISA service fee of $$3,220.$

$30$ Paid Quinn Co$.$ a cash refund of $$6,330$ for returned merchandise from sale of November $8.$ The cost of the returned merchandise was $$3,580.$

$30$ During November, printed a coupon with each customer's sales receipt for $$2$ off the customer's next purchase of over $$15.$ The coupons may be redeemed during December. Of the total of $21,000$ coupons printed, it is estimated that $55\%$ will be redeemed.

Required:

Journalize the November transactions.

Assume that as of December $31,10,400$ of the $$2-$off coupons issued during November had been redeemed by customers. Joumalize the entry for the remaining unredeemed coupons.