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 $$92,000,$ trade discount $30\%,$ terms FOB destination, $2/10,$ n$/30.$

$4.$ Sold merchandise for cash, $$38,310.$ The cost of the goods sold was $$23,760.$

$5.$ Purchased merchandise on account from Papoose Creek Co$.,$ $$44,000,$ terms FOB shipping point, $2/10,$ n$/30,$ with prepaid freight of $$820$ added to the invoice.

$6.$ Returned $$13,300($$$19,000$ list price less trade discount of $30\%)$ of merchandise purchased on November $3$ from Moonlight Co$.$

$8.$ Sold merchandise on account to Quinn Co$.,$ $$15,330$ with terms n$/15.$ The cost of the merchandise sold was $$8,600.$

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

$14.$ Sold merchandise on VISA, $$253,010.$ The cost of the goods sold was $$143,620.$

$15.$ 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$.,$ $$56,700,$ terms $1/10,$ n$/30.$ The cost of the goods sold was $$34,850.$

$28.$ Paid VISA service fee of $$3,730.$

$30.$ Paid Quinn Co$.$ a cash refund of $$5,410$ for returned merchandise from sale of November $8.$ The cost of the returned merchandise was $$3,160.$

Required:

Journalize the transactions.