PR $5-3$A Sales$-$ and Purchase$-$Related Transactions Using Perpetual Inventory System Obj. $2$ The following were selected from among the transactions completed by Miller$-$Lester Company during November of the current year: Nov. $3.$ Purchased merchandise on account from Romo Wholesale Co$.,$ list price $$120,000,$ trade discount $25\%,$ terms FOB destination, $2/10,$ n$/30.4.$ Sold merchandise for cash, $$71,290.$ The cost of the goods sold was $$42,000.5.$ Purchased merchandise on account from Feinstein Co$.,$ $$58,100,$ terms FOB shipping point, $2/10,$ n$/30,$ with prepaid freight of $$615$ added to the invoice. $6.$ Returned merchandise with an invoice amount of $$22,500($$$30,000$ list price less trade discount of $25\%)$ purchased on November $3$ from Romo Wholesale Co$.$ Nov. $8.$ Sold merchandise on account to Quinn Co$.,$ $$15,600$ with terms n$/15.$ The cost of the goods sold was $$9,400.13.$ Paid Romo Wholesale Co$.$ on account for purchase of November $3,$ less return of November $6.14.$ Sold merchandise with a list price of $$236,000$ to customers who used Visa and who redeemed $$8,000$ of point$-$of$-$sale coupons. The cost of the goods sold was $$140,000.15.$ Paid Feinstein 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 Wright Co$.,$ $$32,900,$ terms n$/30.$ The cost of the goods sold was $$19,000.28.$ Paid Visa service fee of $$3,540.30.$ Paid Quinn Co$.$ a cash refund of $$6,000$ for returned merchandise from sale of November $8.$ The cost of the returned merchandise was $$3,300.30.$ During November, printed a coupon with each customer$$s sales receipt for $$2$ off the customer$$s next purchase of over $$15.$ The coupons may be redeemed during December. Of the total of $20,000$ coupons printed, it is estimated that $55\%$ will be redeemed. Instructions Journalize the November transactions. Assume that as of December $31,10,400$ of the $$2-$off coupons issued during November had been redeemed by customers. Journalize the entry for the remaining unredeemed coupons.