Journalize the following merchandising transactions for Chiller Systems assuming it uses a perpetual inventory system.
1. On November 1, Chiller Systems purchases merchandise for $2,800 on credit with terms of 2/5, n/30, FOB shipping point; invoice dated November 1.
2. On November 5, Chiller Systems pays cash for the November 1 purchase.
3. On November 7, Chiller Systems discovers and returns $100 of defective merchandise purchased on November 1 for a cash refund.
4. On November 10, ChillerSystems pays $140 cash for transportation costs with the November 1 purchase.
5. On November 13, Chiller Systems sells merchandise for $3,024 on credit. The cost of the merchandise is $1,512.
6. On November 16, the customer returns merchandise from the November 13 transaction. The returned items sell for $205 and cost $115.