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 $94,000, trade discount 25%, terms FOB destination, 2/10, n/30.
	4	Sold merchandise for cash, $37,230. The cost of the merchandise sold was $22,500.
	5	Purchased merchandise on account from Papoose Creek Co., $48,450, terms FOB shipping point, 2/10, n/30, with prepaid freight of $800 added to the invoice.
	6	Returned $15,000 ($20,000 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co.
	8	Sold merchandise on account to Quinn Co., $15,810 with terms n/15. The cost of the merchandise sold was $10,020.
	13	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
	14	Sold merchandise on VISA, $239,690. The cost of the merchandise sold was $129,230.
	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., $54,200, terms 1/10, n/30. The cost of the merchandise sold was $33,490.
	28	Paid VISA service fee of $3,220.
	30	Paid Quinn Co. a cash refund of $1,750 for damaged merchandise from sale of November 8. Quinn Co. kept the merchandise.

Required:

Journalize the transactions. Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered.

JOURNAL

	DATE	DESCRIPTION	POST. REF.	DEBIT	CREDIT	ASSETS	LIABILITIES	EQUITY
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3
4
5
6
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8
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10
11
12
13
14
15
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32