The following were selected from among the transactions completed by Babcock Company during November of the current year. Babcock uses the net method under a perpetual inventory system.

Nov.	3	Purchased merchandise on account from Moonlight Co., list price $85,000, trade discount 25%, terms FOB destination, 2/10, n/30.
	4	Sold merchandise for cash, $37,680. The cost of the goods sold was $22,600.
	5	Purchased merchandise on account from Papoose Creek Co., $47,500, terms FOB shipping point, 2/10, n/30, with prepaid freight of $810 added to the invoice.
	6	Returned $13,500 ($18,000 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co.
	8	Sold merchandise on account to Quinn Co., $15,600 with terms n/15. The cost of the goods sold was $9,400.
	13	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
	14	Sold merchandise on VISA, $236,000. The cost of the goods sold was $140,000.
	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., $56,900, terms 1/10, n/30. The cost of the goods sold was $34,000.
	28	Paid VISA service fee of $3,540.
	30	Paid Quinn Co. a cash refund of $6,000 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,300.

Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles.

Eoficeichys, ario nio be499 14 obe is nenvorimikn ses uldeco Chart of Accounts CHART OFACCOUNTS Babcock Company General tedger ASSETS RISEVENUE 110 Cash (10) (410 Sales. 121 Accounts Recolvable-Ouinn co 610 interest Revenue 122 Accourts Recetrable-Rabel Co. 125 Notes Recenable EXPENSES 130 inventory 510 Cast of Goods sold 131) Ertimgted Returns inventory. 521 Dwictry Expense 140 ofrice Supolies 522 Admartichan Expense 141 store Sucolies 524 Destadiyon Exenses store Equprent 142. Ptepdid theurance 535 Derecation Expenso-OWce Eoupment 150 Land bee sabres Euponse 192 store Equament 631 Rert Fipense 193 Aceurtatatad Dearecistonstore Equianent | 533 Insurarce Expenst 194 omos enpipinent 534 store suppias pinene 195 Acturcatad Deprecation onico Equperent 535 curise supolion expersen 505 creat cand bipense 11Auintines 539 yiogangous eworst 211 Acseurts Pwabin- Vocrlighte 6 . rie resterencuad 212 Atcouras Payatle Papoose crepr co. 210 tolaries Payable 218 speng Tax Payatem EQUITY 310. Common Stock 311 Retained Earnings 312 Dividends