Journalize the following transactions that occurred in November 2018 for May's Adventure Park, assuming the perpetual inventory system is being used. No explanations are needed. Identify each accounts payable and accounts receivable with the vendor or customer name. May's Adventure Park estimates sales returns at the end of each month.

Nov.
4 Purchased merchandise inventory on account from Valera Company,
$8,000 Terms 2/10, n/EOM, FOB shipping point.
6 Paid freight bill of $140 on November 4 purchase.
8 Returned half of the inventory purchased on November 4 from Valera
Company.
10 Sold merchandise inventory for cash, $2,000. Cost of goods, $800. FOB
destination.
11 Sold merchandise inventory to Gilmore Corporation, $10,900, on account,
terms 3/10, n/EOM. Cost of goods, $5,450. FOB shipping point.
12 Paid freight bill of S60 on November 10 sale.
13 Sold merchandise inventory to Cabot Company, $8,500 on account, terms
of n/45. Cost of goods, $4,250. FOB shipping point.
14 Paid the amount owed on account from November 4, less return and
discount.
17 Received defective inventory as a sales return from the November 13 sale
S200. Cost of goods, $100.
18 Purchased inventory of $3,500 on account from Richmond Corporation.
Payment terms were 2/10, n/30, FOB destination.
20 Received cash from Gilmore Corporation, less discount.
26 Paid amount owed on account from November 18, less discount.
28 Received cash from Cabot Company, less return.
29 Purchased inventory from Sanders Corporation for cash, $11,900, FOB
shipping point. Freight is paid to shipping company, $250.