Digital World is a retail store that sells cameras and photography supplies. The firms 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, $14,104 Cr. 501 Purchases 502 Freight In 503 Purchases returns and allowances DATE TRANSACTIONS June 1 Purchased instant cameras for $1,990 plus a freight charge of $200 from Pro Photo Equipment, Invoice 4241, dated May 27; the terms are 60 days net. 8 Purchased film for $1,388 from Photo Supplies, Invoice 1102, dated June 3, net payable in 45 days. 12 Purchased lenses for $910 from Nano Glass, Invoice 7282, dated June 9; the terms are 1/10, n/60. 18 Received Credit Memorandum 110 for $370 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 $1,140 plus freight of $69 from Photo Supplies, Invoice 1148, dated June 15, net payable in 45 days. 23 Purchased camera cases for $1,950 from Hi-Qual Case, Invoice 3108, dated June 18, net due and payable in 45 days. 28 Purchased lens filters for $2,410 plus freight of $114 from Holtz Spectrum, Invoice 5027, dated June 24; the terms are 2/10, n/30. 30 Received Credit Memorandum 1108 for $280 from Hi-Qual Case; the amount is an allowance for damaged but usable goods purchased on Invoice 3108, dated June 18