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 $84,000, trade discount 30%, terms FOB destination, 2/10, n/30.
4.	Sold merchandise for cash, $37,530. The cost of the goods sold was $22,340.
5.	Purchased merchandise on account from Papoose Creek Co., $45,600, terms FOB shipping point, 2/10, n/30, with prepaid freight of $840 added to the invoice.
6.	Returned $14,000 ($20,000 list price less trade discount of 30%) of merchandise purchased on November 3 from Moonlight Co.
8.	Sold merchandise on account to Quinn Co., $14,150 with terms n/15. The cost of the merchandise sold was $10,110.
13.	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
14.	Sold merchandise on VISA, $229,310. The cost of the goods sold was $151,400.
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., $62,200, terms 1/10, n/30. The cost of the goods sold was $32,590.
28.	Paid VISA service fee of $3,710.
30.	Paid Quinn Co. a cash refund of $6,060 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,060.

Required:

Journalize the transactions.