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

Sales-Related and Purchase-Related Transactions Using Perpetual Inventory System
The following were selected from among the transactions completed by Babcock Company during November of the current year:
Nov. 3. Purchased merchandise on account from Moonlight Co., list price $79,000, trade discount 30%, terms FOB destination, 2/10, n/30.
4. Sold merchandise for cash, $41,210. The cost of the goods sold was $22,030.
5. Purchased merchandise on account from Papoose Creek Co., $46,800, terms FOB shipping point, 2/10, n/30, with prepaid freight of $810 added to the invoice.
6. Returned $11,900 ($17,000 list price less trade discount of 30%) of merchandise purchased on November 3 from Moonlight Co.
8. Sold merchandise on account to Quinn Co., $14,240 with terms n/15. The cost of the merchandise sold was $9,800.
13. Paid Moonlight Co. on account for purchase of November 3, less return of November 6.
14. Sold merchandise on VISA, $225,360. The cost of the goods sold was $153,820.
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., $54,400, terms 1/10, n/30. The cost of the goods sold was $32,940.
28. Paid VISA service fee of $3,490.
30. Paid Quinn Co. a cash refund of $6,300 for returned merchandise from sale of November 8. The cost of the returned merchandise was $3,460.
Required:
Journalize the transactions.

Nov. 3:
$79,000 - ($79,000 × 30%) = $55,300
$55,300 - ($55,300 × 2%) = $54,194
Nov. 5: $46,800 - ($46,800 × 2%) + $810 = $46,674
Nov.6: $11,900 - ($11,900 × 2%) = $11,662
Nov. 13: $54,194 - $11,662 = $42,532
Nov. 24: $54,400 - ($54,400 × 1%) = $32,940

Thanks