Problem 8.3A Part I Required: Open the general ledger accounts and enter the balance of Accounts Payable for July 1. Record the transactions in a three-column purchases journal and in a general journal. Post the entries from the general journal to the proper general ledger accounts. Total and prove the purchases journal as of July 31. Post the column totals from the purchases journal to the proper general ledger accounts. Compute the net delivered cost of the firms purchases