Big Country Ski Shop is a retail store that sells ski equipment and clothing. Big Country Ski Shop commenced business on September 1, 2019. The firm purchases merchandise on open account. The firm's purchases, purchase returns and allowances, and cash payments on account during September 2019 follow: DATE TRANSACTIONS 2019 Sept. 2 Purchased ski boots for $5,800 plus a freight charge of $230 from Colorado Ski Shop, Invoice 6672, terms n/30 3 Purchased skis for $11,400 from Alaska Supply Company, Invoice 5916; terms 2/10, n/30 7 Received Credit Memorandum 165 for $920 from Colorado Ski Shop for return of damaged ski boots; the boots were originally purchased September 2 on Invoice 6672. 11 Purchased ski jackets for $4,200 from Cold Mountain Clothing Company, Invoice 4091, terms n/30 12 Issued Check 104 to Alaska Supply Company in payment of Invoice 5916, dated September 3, less 22 Purchased ski poles for $3,960 plus a freight charge of $130 from Alaska Supply Company, 23 Purchased ski pants for $2,450 from Swenson Sk? Goods, Invoice 528, terms n/30. the cash discount. Invoice 5950, terms 3/10, n/30 25 Received credit Memorandum 245 for $320 from Swenson Ski Goods for return of defective ski 27 Purchased ski sweaters for $2,800 plus a freight charge of $110 from Colorado Ski Shop, Invoice 30 Issued Check 110 to Colorado Ski Shop in payment of Invoice 6672, dated September 2, less the pants; the pants were originally purchased September 23 on Invoice 528 6722, terms n/30 return of September 7. Required: 1. Open the general ledger accounts and accounts payable ledger accounts indicated below. Enter the balance of Cash as of September 1, 2019 2. Post the entries from the general journal to the appropriate accounts in the general ledger and in the accounts payable ledger 3. Prepare a schedule of accounts payable GENERAL LEDGER ACCOUNTS 101 Cash, $26,000 Dr. 201 Accounts Payable 501 Purchases 502 Freight In 503 Purchases Returns and Allowances