is this being purchased for Zappo from cog hill?

would this be a debit which would make the balance decrease?

is this entered correctly?

Purchases Invoices-Enter the information in the Purchases Journal on the date the invoice is received for each purchase of merchandise inventory or supplies. Post to the Subsidiary Accounts Payable Ledger. Mr. Stephens will send you an interoffice memorandum when he wants you to prepare checks for payment of these invoices. Business Paper No. 4 Invoice # 268002 Purchase Invoice Zappo Corporation Sold To: Cogg Hill Camping Company Industrial Blvd Denver, Colorado, 77787 Date une 2, Customer Order No. Our Order No Date Delivered Terms Shipped CHP4580 Quantity Ordered | Shipped 2/10,n/60 68002 6/2/20XX Our Truck Unit Price 144 35 38:15 72125 Amount 1,732 20 22690 578 00 Description Down jackets # 1378S4, MS, L/5 Rain Ponchos #435-one size 12 12 6 8Hiking boots $177-M assorted sizes 2.539 10 RECEIVED JUNE 4 Total Customer's Copy DATE -EXPLANATION- TI DEBIT -CREDIT POST , Beginning Balance une Vendor Number Z1025 Zappo Corporation POST REF DATE EXPLANATION DEBIT CREDIT BALANCE June 1 Beginning Balance ABESJOURNAL Page & Other Account Dr. ottver Accounts Date Account Debited AIP Cr. inventory Dr. Invoice Terms PR