The following were selected from among the transactions completed by Harrison Company during November of the current year:

Nov. 3. Purchased merchandise on account from Moonlight Co., list price $83,000, trade discount 25%, terms FOB destination, 2/10, n/30.

4. Sold merchandise for cash, $34,530. The cost of the merchandise sold was $23,500.

5. Purchased merchandise on account from Papoose Creek Co., $49,550, terms FOB shipping point, 2/10, n/30, with prepaid freight of $870 added to the invoice.

6. Returned $12,750 ($17,000 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co.

8. Sold merchandise on account to Quinn Co., $16,570 with terms n/15. The cost of the merchandise sold was $9,090.

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

14. Sold merchandise on VISA, $241,200. The cost of the merchandise sold was $132,150.

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., $54,400, terms 1/10, n/30. The cost of the merchandise sold was $30,630.

28. Paid VISA service fee of $3,790.

30. Paid Quinn Co. a cash refund of $1,560 for damaged merchandise from sale of November 8. Quinn Co. kept the merchandise.

Journalize the transactions. If an amount box does not require an entry, leave it blank. Nov. 3 x x x x