Sales-Related and Purchase-Related Transactions Using Perpetual Inventory System

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 $88,000, trade discount 20%, terms FOB destination, 2/10, n/30.
4.	Sold merchandise for cash, $37,620. The cost of the merchandise sold was $21,010.
5.	Purchased merchandise on account from Papoose Creek Co., $42,850, terms FOB shipping point, 2/10, n/30, with prepaid freight of $740 added to the invoice.
6.	Returned $13,600 ($17,000 list price less trade discount of 20%) of merchandise purchased on November 3 from Moonlight Co.
8.	Sold merchandise on account to Quinn Co., $16,510 with terms n/15. The cost of the merchandise sold was $9,760.
13.	Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
14.	Sold merchandise on VISA, $229,340. The cost of the merchandise sold was $128,500.
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., $54,900, terms 1/10, n/30. The cost of the merchandise sold was $35,900.
28.	Paid VISA service fee of $3,270.
30.	Paid Quinn Co. a cash refund of $1,430 for damaged merchandise from sale of November 8. Quinn Co. kept the merchandise.

Required:

Journalize the transactions. If an amount box does not require an entry, leave it blank. Fill in the blanks

Nov. 3	Accounts Payable-Moonlight Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales DiscountsMerchandise Inventory
	Accounts Payable-Moonlight Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales DiscountsAccounts Payable-Moonlight Co.
Nov. 4-sale	Accounts ReceivableCashMerchandise InventorySalesSales DiscountsCash
	Accounts ReceivableCashMerchandise InventorySalesSales DiscountsSales
Nov. 4-cost	Accounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Returns and AllowancesCost of Merchandise Sold
	Accounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Returns and AllowancesMerchandise Inventory
Nov. 5	Accounts Payable-Papoose Creek Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales DiscountsMerchandise Inventory
	Accounts Payable-Papoose Creek Co.Cost of Merchandise SoldDelivery ExpenseMerchandise InventorySales DiscountsAccounts Payable-Papoose Creek Co.
Nov. 6	Accounts Payable-Moonlight Co.CashCost of Merchandise SoldMerchandise InventorySalesAccounts Payable-Moonlight Co.
	Accounts Payable-Grand Canyon Co.CashCost of Merchandise SoldMerchandise InventorySalesMerchandise Inventory
Nov. 8-sale	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashSalesSales DiscountsAccounts Receivable-Quinn Co.
	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashSalesSales DiscountsSales
Nov. 8-cost	Accounts ReceivableCashCost of Merchandise SoldMerchandise InventorySales DiscountsCost of Merchandise Sold
	Accounts ReceivableCashCost of Merchandise SoldMerchandise InventorySales DiscountsMerchandise Inventory
Nov. 13	Accounts Payable-Moonlight Co.Accounts Receivable-Moonlight Co.CashMerchandise InventorySales DiscountsAccounts Payable-Moonlight Co.
	Accounts Payable-Moonlight Co.Accounts Receivable-Moonlight Co.CashMerchandise InventorySales DiscountsCash
Nov. 14-sale	Accounts ReceivableCashMerchandise InventorySalesSales DiscountsCash
	Accounts ReceivableCashSalesSales DiscountsSales Returns and AllowancesSales
Nov. 14-cost	Accounts ReceivableCost of Merchandise SoldMerchandise InventorySales DiscountsSales Returns and AllowancesCost of Merchandise Sold
	Accounts ReceivableCashCost of Merchandise SoldMerchandise InventorySales DiscountsMerchandise Inventory
Nov. 15	Accounts Payable-Papoose Creek Co.Accounts Receivable-Papoose Creek Co.CashMerchandise InventorySales DiscountsAccounts Payable-Papoose Creek Co.
	Accounts Payable-Papoose Creek Co.Accounts Receivable-Papoose Creek Co.CashMerchandise InventorySales DiscountsCash
Nov. 23	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashMerchandise InventorySales DiscountsCash
	Accounts Payable-Quinn Co.Accounts Receivable-Quinn Co.CashMerchandise InventorySales DiscountsAccounts Receivable-Quinn Co.
Nov. 24-sale	Accounts Payable-Rabel Co.Accounts Receivable-Rabel Co.Merchandise InventorySalesSales Returns and AllowancesAccounts Receivable-Rabel Co.
	Accounts Payable-Rabel Co.Accounts Receivable-Rabel Co.Merchandise InventorySalesSales Returns and AllowancesSales
Nov. 24-cost	Accounts Receivable-Quinn Co.CashCost of Merchandise SoldMerchandise InventorySales DiscountsCost of Merchandise Sold
	Accounts Receivable-Quinn Co.CashCost of Merchandise SoldMerchandise InventorySales DiscountsMerchandise Inventory
Nov. 28	Accounts ReceivableCredit Card ExpenseMerchandise InventorySalesSales DiscountsCredit Card Expense
	CashCredit Card ExpenseMerchandise InventorySalesSales DiscountsCash
Nov. 30	CashCost of Merchandise SoldCustomer Refunds PayableMerchandise InventorySales DiscountsCustomer Refunds Payable
	CashCost of Merchandise SoldCustomer Refunds PayableMerchandise InventorySales DiscountsCash