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

Nov. 3. Purchased merchandise on account from Moonlight Co., list price $120,000, trade discount 25%, terms FOB destination, 2/10, n/30.

4. Sold merchandise for cash, $53,500. The cost of the merchandise sold was $22,600.

5. Purchased merchandise on account from Papoose Creek Co., $67,400, terms FOB shipping point, 2/10, n/30, with prepaid freight of $1,150 added to the invoice.

6. Returned $19,200 ($25,600 list price less trade discount of 25%) of merchandise purchased on November 3 from Moonlight Co.

8. Sold merchandise on account to Quinn Co., $22,100 with terms n/15. The cost of the merchandise sold was $13,000.

13. Paid Moonlight Co. on account for purchase of November 3, less return of November 6.

14. Sold merchandise on VISA, $335,000. The cost of the merchandise sold was $198,700.

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., $80,800, terms 1/10, n/30. The cost of the merchandise sold was $48,300.

28. Paid VISA service fee of $5,030.

30. Paid Quinn Co. a cash refund of $1,770 for returned merchandise from sale of November 8. Quinn Co. kept the merchandise

Instructions
Journalize the transactions.