fases and Accour is Payas Determining the cost of purchases. On June 30 the general ledger of Newport Clothiers, a clothing store, showed a balance of $65,895 in the Purchases account, a balance of $2,125 in the Freight In account, and a balance of $1,280 in the Purchases Returns and Allowances account. What was the delivered cost of the purchases made during June? What was the net delivered cost of these purchases? CHAPTER 8 265 Exercise 8.6 Objective 8-4