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 $93,000, trade discount 30% terms FOB destination, 2/10, n/30 4 Sold merchandise for cash, $35,370. The cost of the goods sold was $23,670 5 Purchased merchandise on account from Papoose Creek Co. $44,400, terms FOB shipping point. 6 8 2/10, n/30, with prepaid freight of $810 added to the invoice Returned $13.300 ($19,000 list price less trade discount of 30%) of merchandise purchased on November 3 from Moonlight Co Sold merchandise on account to Quinn Co., $17,080 with terms n/15. The cost of the goods sold was $10,010 Paid Moonlight Co. on account for purchase of November 3, less return of November 6 13 14 Sold merchandise on VISA, $246.980. The cost of the goods sold was $152,530 15 Paid Papoose Creek Co. on account for purchase of November 5 23 24 Received cash on account from sale of November 8 to Quinn Co. Sold merchandise on account to Rabel Co., $52,400, terms 1/10, n/30. The cost of the goods sold was $31,410 28 Paid VISA service fee of $3,220. 220 30 Paid Quinn Co. a cash refund of $6.020 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3.390 Journalize the transactions. Refer to the Chart of Accounts for exact wording of account titles