[The following information applies to the questions displayed below.] Digital Worid is a retail store that sells cameras and photography supplies. The firm's credit purchases and purchases returns and allowances transactions for June 20X1 appear below, along with the general ledger accounts used to record these transactions. The balance shown in Accounts Payable is for the beginning of June. GENERAL LEDGER ACCOUNTS 205 Accounts payable, $14,104cr. 501 Purchases 502 Freight in 503 Purchases returns and allowances DATE TRANSACTIONS June 1 Purchased instant caneras for $1,990 plus a freight charge of $200 from Pro photo Equipment, Invoice 4241 , dated May 27; the terms are 60 days net. 8 Purchased filn for $1,388 fran Photo Supplies, Involce 1102, dated June 3, net payable in 45 days. 12 Purchased lenses for $910 from Nano Glass, Invoice 7282, dated June 9; the terms are 1/10, n/69. 18 Received Credit Menorandum 110 for $370 fron Pro Photo Equipent for defective cameras that were returned; they were originally purchased on Invoice 4241 , dated May 27. 20 Purchased color film for $1,140 plus freight of $69 from Photo Supplies, Invoice 1148, dated June 15, net payable in 45 days. 23 Purchased canera cases for \$1,95e fron H1-Qual Case, involce 3108, dated June 18, net due and payable in 45 days. 28 Purchased lens f11ters for $2,410 plus freight of \$114 from Holtz Spectrun, Invoice 5e27, dated June 24; the terns are 2/16,n/30. 30 Received Credit Menopandun 1108 for $280 from Hi-Qual Case; the asount is an allowance for damaged but usable goods purchased on Invoice 3108 , dated June, 18. Required: 1. Open the general ledger accounts and enter the balance of Accounts Payable for June 1, 20X1. 2. Record the transactions in a three-column purchases journal and in a general journal. 3. Post entries from the general journal to the general ledger accounts: 4. Total the purchases journal as of June 30 . 5. Post the column totals from the purchases joumal to the proper general ledger accounts. 6. Compute the net delivered cost of purchases for the firm for the month of June, Post the opening balances and transactions into the appropriate ledger accounts, Prepare a three-column purchase journal to record the above transactions for 201. Journal entry worksheet Record the first entry required in the general journal. Note: Enter debits before credits. Journal entry worksheet Record the second entry required in the general journal. Note: Enter debits before credits. What total purchases were posted to the Purchases general ledger account for June? Compute the net purchases of the firm for the month of June