The following were selected from among the transactions completed by Girder Company during November of the current year:
Nov. 3 Purchased merchandise on account from Whiting Co., $20,000, terms FOB destination, 2/10, n/30.
4 Sold merchandise for cash, $7,100. The cost of the merchandise sold was $4,150.
5 Purchased merchandise on account from Alamosa Co., $10,500, terms FOB shipping point, 2/10, n/30, with prepaid transportation costs of $300 added to the invoice.
6 Returned $5,000 of merchandise purchased on November 3 from Whiting Co.
11 Sold merchandise on account to Bowles Co., $1,800, terms 1/10, n/30. The cost of the merchandise sold was $1,050.
13 Paid Whiting Co. on account for purchase of November 3, less return of November 6 and discount.
Nov. 14 Sold merchandise on nonbank credit cards and reported accounts to the card company, American Express, $9,850. The cost of the merchandise sold was $5,900.
15 Paid Alamosa Co. on account for purchase of November 5, less discount.
21 Received cash on account from sale of November 11 to Bowles Co., less discount.
24 Sold merchandise on account to Kapinos Co., $4,200, terms 1/10, n/30. The cost of the merchandise sold was $1,850.
28 Received cash from American Express for nonbank credit card sales of November 14, less $440 service fee.
30 Received merchandise returned by Kapinos Co. from sale on November 24, $1,100.
The cost of the returned merchandise was $600.

Instructions
Journalize the transactions.