2. Gillespie and Sons is a company that produces wines for sale. During the month of October 2021, the following purchasing transactions took place. Oct 1 Purchased grapes from Yvonne Mulligan for $2,500 plus a freight charge of $85 on invoice 2214, the terms are net 30 days. 2 Purchased oak barrels from Glenfirth Ltd. for $700 plus a freight charge of $95 on invoice 912, the terms are net 45 days 3 Purchased wine yeast from Hancock Inc. for $145 plus a freight charge of $15 on invoice 681, the terms are 2/10, net 30 days 4 Purchased tannin from Northeast Suppliers for $199 plus a freight charge of $45 on invoice 1645, the terms are net 30 days 5 Received Credit Memorandum 402 for $70 from Glenfirth Ltd. for damaged oak barrels 6 Purchased wine preservatives from Western Wines for $295 plus a freight charge of $58 on invoice 3329, terms are net 60 days Accounts Date Purchased From Invoice # || Terms Payable Freight-In Debit Purchases Debit Credit Date Description Debit Credit