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Digital World is a retail store that sells cameras and photography supplies. The firms 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, $14,004 Cr.
501	Purchases
502	Freight In
503	Purchases returns and allowances

DATE			TRANSACTIONS
June	1		Purchased instant cameras for $1,970 plus a freight charge of $190 from Pro Photo Equipment, Invoice 4241, dated May 27; the terms are 60 days net.
	8		Purchased film for $1,386 from Photo Supplies, Invoice 1102, dated June 3, net payable in 45 days.
	12		Purchased lenses for $908 from Nano Glass, Invoice 7282, dated June 9; the terms are 1/10, n/60.
	18		Received Credit Memorandum 110 for $360 from Pro Photo Equipment for defective cameras that were returned; they were originally purchased on Invoice 4241, dated May 27.
	20		Purchased color film for $1,120 plus freight of $67 from Photo Supplies, Invoice 1148, dated June 15, net payable in 45 days.
	23		Purchased camera cases for $1,948 from Hi-Qual Case, Invoice 3108, dated June 18, net due and payable in 45 days.
	28		Purchased lens filters for $2,390 plus freight of $112 from Holtz Spectrum, Invoice 5027, dated June 24; the terms are 2/10, n/30.
	30		Received Credit Memorandum 1108 for $270 from Hi-Qual Case; the amount 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 and rule the purchases journal as of June 30.
5. Post the column totals from the purchases journal to the proper general ledger accounts.
6. Compute the net delivered cost of purchases for the firm for the month of June.

Analyze:

What total purchases were posted to the Purchases general ledger account for June?

Complete this question by entering your answer in the tabs below.

• Ledgers
• Purchases Journal
• General Journal
• Analyze