The following were selected from among the transactions completed by Babcock Company

during November, 2019.

3. Purchased merchandise on account from Moonlight Co., list price $100,000, trade discount 25%, terms FOB destination, 2/10, n/30.

4. Sold merchandise for cash, $39,760. The cost of the merchandise sold was $32,800.

5. Purchased merchandise on account from Papoose Creek Co., $46,500, terms FOB shipping point, 2/10, n/30, with prepaid freight of $510 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., $25,300 with terms n/15. The cost of the merchandise sold was $14,600.

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

14. Sold merchandise on VISA, $283,000. The cost of the merchandise sold was $160,000.

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., $66,900, terms 1/10, n/30. The cost of the merchandise sold was $43,000.

30. Paid Quinn Co. a cash refund of $8,000 for returned merchandise from sale of

November 8. The cost of the returned merchandise was $4,600.

ournalize the entries to record the transactions of Niles Co. for March using the below form.