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3. On November, Sicily Co. had an inventory of 15 heaters at a cost of $64 each. During November, the following transactions occurred. Nov 3 Purchased 655 heaters at $68 each from Sion, terms 2/15, net/45, FOB destination. Nov 11 Nov 19 Paid $550 for the freight charges. Sold 450 heaters costing $60 for $82 each to Jose Company, terms n/45, FOB destination. Nov 20 Nov 22 Paid $250 for the freight charges of Nov 19th transaction. Granted credit of $410 to Jose Company for the return of five heaters. Returned 8 heaters to Sion and received credit for the appropriate amount as there were defects. Nov 28 Noy 29 Paid the amount due to Sion. Nov 30 Received the amount due from Jose Company. Nov 30 Sold 50 heaters costing $60 for $92 each to Rossberg Co., terms n/45, FOB destination (a) Journalise the November transactions using a perpetual inventory system. [12]