DATE TRANSACTIONS July 1 Purchased lawn mowers for $9, 410 plus a freight charge of $269 from Charleston Corporation, Invoice 1011, dated June 26, net due and payable in 60 days. 5 Purchased outdoor chairs and tables for $4,470 plus a freight charge of $562 from Cedarbrook Garden Center, Invoice 639, dated July 2, net due and payable in 45 days. 9 Purchased grass Seed for $1,525 from Lawn and Gardens Supply, Invoice 8164, dated July 5; the terms are 30 days net. 16 Received Credit Memorandum 110 for $500 from Cedarbrook Garden Center; the amount is an allowance for scratches on some of the chairs and tables originally purchased on Invoice 639, dated July 2. 19 Purchased fertilizer for $1,300 plus a freight charge of $266 from Lawn and Gardens Supply, Invoice 9050, dated July 15; the terms are 30 days net. 21 Purchased hoses from Dunn Rubber Company for $3,790 plus a freight charge of $264, Invoice 1785, dated July 17; terms are 1/15, n/60. 28 Received Credit Memorandum 223 for $530 from Dunn Rubber Company for damaged hoses that were returned; the goods were purchased on Invoice 1785, dated July 17. 31 Purchased lawn sprinkler systems for $10,610 plus a freight charge of $298 from Warren industrial Products, Invoice 8985, dated July 26; the terms are 2/10, n/30. Required: 1. Open the general ledger accounts and enter the balance of Accounts Payable for July 1. 2. Record the transactions in a three-column purchases journal and in a general journal. 3. Post the entries from the general journal to the proper general ledger accounts. 4. Total, prove, and rule the purchases journal as of July 31. 5. Post the column totals from the purchases journal to the proper general ledger accounts. 6. Compute the net delivered cost of the firm's purchases for the month of July. Ledgers Purchases Journal General Journal Firms Purchases Post the opening balances and transactions into the appropriate ledger accounts. Accounts Payable Date Debit July 1, 2019 Account No. 205 Credit Balance Purchases Date Debit Account No. 501 Credit Balance Freight In Date Debit Account No. 502 Credit Balance Purchases Returns and Allowances Date Debit Account No. 503 Credit Balance Prepare a three-column purchase journal to record the above transactions for 2019. PURCHASES JOURNAL Date Purchased From Invoice Number Invoice Date Terms Accounts Payable Credit Purchases Debit Freight In Debit July 31 Totals Ledgers General Journal > Journal entry worksheet