Select Apparel purchased 90 new shirts and recorded a total cost of $2,741 determined as follows:

Invoice cost	$	2,250
Shipping charges		190
Import taxes and duties		166
Interest (6.0%) on $2,250 borrowed to finance the purchase		135
	$	2,741

Prepare the journal entry to record this purchase in the correct amount, assuming a perpetual inventory system. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal Entry Worksheet

Record the correct total cost of the purchase, assuming a perpetual inventory system.

Transaction

General Journal

Debit

Credit

a.

*Enter debits before credits