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

   Nov. 3.	Purchased merchandise on account from Moonlight Co., list price $94,000, trade discount 25%, terms Freight terms in which the seller pays the transportation costs from the shipping point to the final destination.FOB destination, 2/10, n/30.
   4.	Sold merchandise for cash, $38,630. The cost of the goods sold was $20,780.
   5.	Purchased merchandise on account from Papoose Creek Co., $46,450, terms Freight terms in which the buyer pays the transportation costs from the shipping point to the final destination.FOB shipping point, 2/10, n/30, with prepaid freight of $780 added to the The bill that the seller sends to the buyer.invoice.
   6.	Returned $13,500 ($18,000 list price less Discounts from the list prices in published catalogs or special discounts offered to certain classes of buyers.trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co.
   8.	Sold merchandise on account to Quinn Co., $14,370 with terms n/15. The cost of the merchandise sold was $8,660.
   13.	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
   14.	Sold merchandise on VISA, $219,130. The cost of the goods sold was $141,090.
   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., $52,500, terms 1/10, n/30. The cost of the goods sold was $31,190.
   28.	Paid VISA service fee of $3,270.
   30.	Paid Quinn Co. a cash refund of $5,590 for returned merchandise from sale of November 8. The cost of the returned merchandise was $2,980.

   Required:

   Journalize the transactions.

   Nov. 3	Accounts Payable-Moonlight Co. Cost of Goods Sold Delivery Expense Merchandise Inventory Sales Discounts
   	Accounts Payable-Moonlight Co. Cost of Goods Sold Delivery Expense Merchandise Inventory Sales Discounts
   Nov. 4-sale	Accounts Receivable Cash Merchandise Inventory Sales Sales Discounts
   	Accounts Receivable Cash Merchandise Inventory Sales Sales Discounts
   Nov. 4-cost	Accounts Receivable Cost of Goods Sold Merchandise Inventory Sales Discounts Sales Returns and Allowances
   	Accounts Receivable Cost of Goods Sold Merchandise Inventory Sales Discounts Sales Returns and Allowances
   Nov. 5	Accounts Payable-Papoose Creek Co. Cost of Goods Sold Delivery Expense Merchandise Inventory Sales Discounts
   	Accounts Payable-Papoose Creek Co. Cost of Goods Sold Delivery Expense Merchandise Inventory Sales Discounts
   Nov. 6	Accounts Payable-Moonlight Co. Cash Cost of Goods Sold Merchandise Inventory Sales
   	Accounts Payable-Grand Canyon Co. Cash Cost of Goods Sold Merchandise Inventory Sales
   Nov. 8	Accounts Payable-Quinn Co. Accounts Receivable-Quinn Co. Cash Sales Sales Discounts
   	Accounts Payable-Quinn Co. Accounts Receivable-Quinn Co. Cash Sales Sales Discounts
   Nov. 8	Accounts Receivable Cash Cost of Goods Sold Merchandise Inventory Sales Discounts
   	Accounts Receivable Cash Cost of Goods Sold Merchandise Inventory Sales Discounts
   Nov. 13	Accounts Payable-Moonlight Co. Accounts Receivable-Moonlight Co. Cash Merchandise Inventory Sales Discounts
   	Accounts Payable-Moonlight Co. Accounts Receivable-Moonlight Co. Cash Merchandise Inventory Sales Discounts
   Nov. 14-sale	Accounts Receivable Cash Merchandise Inventory Sales Sales Discounts
   	Accounts Receivable Cash Sales Sales Discounts Sales Returns and Allowances
   Nov. 14-cost	Accounts Receivable Cost of Goods Sold Merchandise Inventory Sales Discounts Sales Returns and Allowances
   	Accounts Receivable Cash Cost of Goods Sold Merchandise Inventory Sales Discounts
   Nov. 15	Accounts Payable-Papoose Creek Co. Accounts Receivable-Papoose Creek Co. Cash Merchandise Inventory Sales Discounts
   	Accounts Payable-Papoose Creek Co. Accounts Receivable-Papoose Creek Co. Cash Merchandise Inventory Sales Discounts
   Nov. 23	Accounts Payable-Quinn Co. Accounts Receivable-Quinn Co. Cash Merchandise Inventory Sales Discounts
   	Accounts Payable-Quinn Co. Accounts Receivable-Quinn Co. Cash Merchandise Inventory Sales Discounts
   Nov. 24-sale	Accounts Payable-Rabel Co. Accounts Receivable-Rabel Co. Cash Merchandise Inventory Sales Sales Returns and Allowances
   	Accounts Payable-Rabel Co. Accounts Receivable-Rabel Co. Cash Merchandise Inventory Sales Sales Returns and Allowances
   Nov. 24-cost	Accounts Receivable-Quinn Co. Cash Cost of Goods Sold Merchandise Inventory Sales Discounts
   	Accounts Receivable-Quinn Co. Cash Cost of Goods Sold Merchandise Inventory Sales Discounts
   Nov. 28	Accounts Receivable Credit Card Expense Merchandise Inventory Sales Sales Discounts
   	Cash Credit Card Expense Merchandise Inventory Sales Sales Discounts
   Nov. 30-refund	Cash Cost of Merchandise Sold Customers Refunds Payable Merchandise Inventory Sales Discounts
   	Cash Cost of Merchandise Sold Customers Refunds Payable Merchandise Inventory Sales Discounts
   Nov. 30-cost	Cash Estimated Returns Inventory Merchandise Inventory Sales Sales Discounts
   	Cash Estimated Returns Inventory Merchandise Inventory Sales Sales Discounts