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 2019 appear below, along with the general ledger accounts used to record these transactions. The balance shown inAccounts Payableis for the beginning of June.

GENERAL LEDGER ACCOUNTS205Accounts Payable, $14,254 Cr.501Purchases502Freight In503Purchases Returns and Allowances

DATETRANSACTIONS

June1 - Purchased instant cameras for $2,020 plus a freight charge of $215 from Pro Photo Equipment, Invoice 4241, dated May 27; the terms are 60 days net.

June8 - Purchased film for $1,391 from Photo Supplies, Invoice 1102, dated June 3, net payable in 45 days.

June12 - Purchased lenses for $913 from Nano Glass, Invoice 7282, dated June 9; the terms are 1/10, n/60

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June18 - Received Credit Memorandum 110 for $385 from Pro Photo Equipment for defective cameras that were returned; they were originally purchased on Invoice 4241, dated May 27.

June20 - Purchased color film for $1,170 plus freight of $72 from Photo Supplies, Invoice 1148, dated June 15, net payable in 45 days.

June 23- -Purchased camera cases for $1,953 from Hi-Qual Case, Invoice 3108, dated June 18, net due and payable in 45 days.

June 28 - Purchased lens filters for $2,440 plus freight of $117 from Holtz Spectrum, Invoice 5027, dated June 24; the terms are 2/10, n/30.

June 30 -Received Credit Memorandum 1108 for $295 from Hi-Qual Case; the amount is an allowance for damaged but usable goods purchased on Invoice 3108, dated June 18.

Required:

1. Open the general ledger accounts and enter the balance ofAccounts Payablefor June 1, 2019.
2. Record the transactions in a three-column purchases journal and in a general journal.
3. Post entries from the general journal to the general ledger accounts.
4. Total and rule the purchases journal as of June 30.
5. Post the column totals from the purchases journal to the proper general ledger accounts.
6. Compute the net purchases of the firm for the month of June.

Analyze:

What total purchases were posted to the Purchases general ledger account for June?