Why the date is not Nov. 30? What date is it then?

Exercise 7-3 Cash receipts journal-perpetual LO P1 Ali Co. uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. The following transactions occur in the month of November. Nov. 3 The company purchased $2,600 of merchandise on credit from Hart Co., terms n/20. 7 The company sold merchandise costing $686 on credit to J. Than for $754, subject to a $15 sales discount if paid by the end of the month. 9 The company borrowed $3,500 cash by signing a note payable to the bank. 13 J. Ali, the owner, contributed $4,800 cash to the company. 18 The company sold merchandise costing $109 to B. Cox for $194 c 22 The company paid Hart Co. $2,600 cash for the merchandise purchased on November 3. 27 The company received $739 cash from J. Than in payment of the November 7 purchase. 30 The company paid salaries of $1,300 in cash. Journalize the November transactions that should be recorded in the cash receipts journal assuming the perpetual inventory system is used. Answer is complete but not entirely correct. CASH RECEIPTS JOURNAL Sales Date Account Credited Sales Discount Dr. Accounts Receivable. Cr. Other Accounts Cr. Cost of Goods Sold Dr. Inventory Cr. Nov. 09 Notes 3,500 payable 3,500 4,800 Nov. 13 Nov. J. Ali, Capital Sales J. Than 4,800 194 739 194 109 Nov. 15 754 30