Journalize the transactions  from the given information.

Journalize the following merchandising transactions for CSI Systems assuming it uses (a) a periodic inventory system and (b) a perpetual inventory system.

a. On November 1, CSI Systems purchases merchandise for $1,400 on credit with terms of 2_5, n_30, FOB shipping point; invoice dated November 1.

b. On November 5, CSI Systems pays cash for the November 1 purchase.

c. On November 7, CSI Systems discovers and returns $100 of defective merchandise purchased on November 1 for a cash refund.

d. On November 10, CSI Systems pays $80 cash for transportation costs with the November 1 purchase.

e. On November 13, CSI Systems sells merchandise for $1,500 on credit. The cost of the merchandise is $750.

f. On November 16, the customer returns merchandise from the November 13 transaction. The returned items sell for $200 and cost $100.