1. Legders Pruchase Journals General Journals and Analyzing, A is the first general journal entry before B in the general journal tab

Required information [The following information applies to the questions displayed below.) Digital World is a retail store that sells cameras and photography supplies. The firm's credit purchases and purchases returns and allowances transactions for June 20X1 appear below, along with the general ledger accounts used to record these transactions. The balance shown in Accounts Payable is for the beginning of June. GENERAL LEDGER ACCOUNTS 205 Accounts payable, $13,654 cr. 501 Purchases 502 Freight In 503 Purchases returns and allowances DATE TRANSACTIONS June 1 Purchased instant cameras for $1,900 plus a freight charge of $155 from Pro Photo Equipment, Invoice 4241, dated May 27; the terms are 60 days net. 8 Purchased film for $1,379 from Photo Supplies, Invoice 1102, dated June 3, net payable in 45 days. 12 Purchased lenses for $901 from Nano Glass, Invoice 7282, dated June 9; the terms are 1/10, n/60. 18 Received Credit Memorandum 110 for $325 from Pro Photo Equipment for defective cameras that were returned; they were originally purchased on Invoice 4241, dated May 27. 20 Purchased color film for $1,050 plus freight of $60 from Photo Supplies, Invoice 1148, dated June 15, net payable in 45 days. 23 Purchased camera cases for $1,941 from Hi-Qual Case, Invoice 3108, dated June 18, net due and payable in 45 days. 28 Purchased lens filters for $2,320 plus freight of $105 from Holtz Spectrum, Invoice 5027, dated June 24; the terms are 2/10, n/30. 30 Received Credit Memorandum 1108 for $235 from Hi-Qual Case; the amount is an allowance for damaged but usable goods purchased on Invoice 3108, dated June 18. Post the opening balances and transactions into the appropriate ledger accounts. Accounts Payable Date Debit June 01, 20X1 Account No. 205 Credit Balance 13,654 Purchases Date Account No. 501 Credit Balance Debit Freight In Account No. 502 Account No. 503 Purchases Returns and Allowances Date Debit Date Debit Credit Balance Credit Balance Journal entry worksheet