The following transactions took place at Fine Fashions Outlet during July 20X1. Fine Fashions Outlet uses a perpetual inventory system.

DATE			TRANSACTIONS
20X1
July	1		Purchased dresses for $4,780 plus a freight charge of $280 from Fashion Expo, Invoice 101, dated July 1; the terms are 1/10, n/30.
	5		Sold two dresses on account to Alice Chu, terms 2/10, n/30; issued Sales Slip 788 for $660. The cost of the dresses sold was $430.
	7		Received Credit Memorandum 210 for $580 from Fashion Expo for damaged dresses returned; the goods were purchased on Invoice 101, dated July 1.
	9		Accepted a return of a dress from Alice Chu; the dress was originally sold on Sales Slip 788 of July 5; issued Credit Memorandum 89 for $230. The cost of the returned dress was $165.
	10		Issued Check 1255 to pay the amount due to Fashion Expo for Invoice 101, dated July 1, less the return of July 7 and less the cash discount.
	15		Received payment from Alice Chu for the sale of July 5, less the return of July 9 and less the cash discount.
	15		Recorded sales on bank credit cards for the two-week period ended July 15, $12,300; the bank charges a 3% fee on all credit card sales. The cost of merchandise sold was $8,300.
	17		Purchased merchandise on account from Fashion Wholesalers for $4,800, subject to trade discounts of 30% and 15%; terms 2/10, n/30, Invoice 2078.
	26		Paid amount owed to Fashion Wholesalers for the purchase of July 17, Check 106.

Required: Record the transactions in a general journal. Analyze: What percentage of the total amount due to Fashion Expo on July 1 is due to the freight charge?