Office Plus is a retail business that sells office equipment, furniture, and supplies. Its credit purchases and purchases returns and allowances for September are shown below. The general ledger accounts and the creditors accounts in the accounts payable subsidiary ledger used to record these transactions are also provided. All balances shown are for the beginning of September.

GENERAL LEDGER ACCOUNTS 205 Accounts Payable, $28,146 Cr. 501 Purchases 502 Freight In 503 Purchases Returns and Allowances Creditors Name Apex Office Machines, Inc Brown Paper Company Dalton Office Furniture Company Davis Corporation Zenn Furniture, Inc Balance $ 10,850 2,010 9,466 Terms n/60 1/10, n/30 n/30 n/30 2/10, n/30 5,700 DATE TRANSACTIONS Sept. 3 Purchased desks for $7,810 plus a freight charge of $201 from Dalton Office 7 Purchased computers for $10,200 from Apex Office Machines, Inc., Invoice 9217, 10 Received Credit Memorandum 511 for $490 from Dalton Office Furniture Company; Furniture Company, Invoice 4213, dated August 29; the terms are 30 days net dated September 2, net due and payable in 60 days the amount is an allowance for damaged but usable desks purchased on Invoice 16 Purchased file cabinets for $2,446 plus a freight charge of $113 from Davis 20 Purchased electronic desk calculators for $1,100 from Apex Office Machines, 23 Purchased bond paper and copy machine paper for $6,400 plus a freight charge 4213, dated August 29 Corporation, Invoice 8066, dated September 11; the terms are 30 days net Inc., Invoice 11011, dated September 15, net due and payable in 60 days. of $100 from Brown Paper Company, Invoice 6498, dated September 18; the terms are 1/1e, n/30 28 Received Credit Memorandum 312 for $770 from Apex Office Machines, Inc., for defective calculators that were returned; the calculators were originally purchased on Invoice 11011, dated September 15 30 Purchased office chairs for $3,730 plus a freight charge of $149 from Zenn Furniture, Inc., Invoice 696, dated September 25, the terms are 2/10, n/30 Required: 1. Open the general ledger accounts and enter the balance of Accounts Payable for September 1, 2019 2. Open the creditors' accounts in the accounts payable subsidiary ledger and enter the balances for September 1 3. Record the transactions in a three-column purchases journal and in a general journal 4. Post to the accounts payable subsidiary ledger daily. 5. Post the entries from the general journal to the proper general ledger accounts at the end of the month 6. Total and rule the purchases journal as of September 30. 7. Post the column totals from the purchases journal to the proper general ledger accounts 8. Prepare a schedule of accounts payable and compare the balance of the Accounts Payable control account with the schedule of accounts payable