The Old English Garden Shop is a retail store that sells garden equipment, furniture, and supplies. Its credit purchases and purchases returns and allowances for July are listed below. The general ledger accounts used to record these transactions are also provided. The balance shown is for the beginning of July 2019. PART I GENERAL LEDGER ACCOUNTS 205 Accounts Payable, $35,770 Cr. 501 Purchases 502 Freight In 503 Purchases Returns and Allowances DATE TRANSACTIONS July 1 Purchased lawn mowers for $9,100 plus a freight charge of $238 from Charleston Corporation, Invoice 1011, dated June 26, net due and payable in 60 days. 5 Purchased outdoor chairs and tables for $4,260 plus a freight charge of $541 from Cedarbrook Garden Center, Invoice 639, dated July 2, net due and payable in 45 days. 9 Purchased grass seed for $1,170 from Lawn and Gardens Supply, Invoice 8164, dated July 5; the terms are 30 days net. 16 Received Credit Memorandum 110 for $490 from Cedarbrook Garden Center; the amount is an allowance for scratches on some of the chairs and tables originally purchased on Invoice 639, dated July 2. 19 Purchased fertilizer for $1,090 plus a freight charge of $245 from Lawn and Gardens Supply, Invoice 9050, dated July 15; the terms are 30 days net. 21 Purchased hoses from Dunn Rubber Company for $3,570 plus a freight charge of $213, Invoice 1785, dated July 17; terms are 1/15, n/60. 28 Received Credit Memorandum 223 for $320 from Dunn Rubber Company for damaged hoses that were returned; the goods were purchased on Invoice 1785, dated July 17. 31 Purchased lawn sprinkler systems for $10,200 plus a freight charge of $267 from Warren industrial Products, Invoice 8985, dated July 26; the terms are 2/10, n/30. 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. Use 8 as the page number for the purchases journal and 20 as the page number for the general journal. Post the entries from the general journal to the proper general ledger accounts. Total, prove, and rule 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 for the month of July. PART II Required: Set up an accounts payable subsidiary ledger for The Old English Garden Shop. Open an account for each of the creditors listed below and enter the balances as of July 1. Post the individual entries from the purchases journal and the general journal prepared in Part I. Prepare a schedule of accounts payable for July 31, 2019. Check the total of the schedule of accounts payable against the balance of the Accounts Payable account in the general ledger. The two amounts should be equal. Creditors Name Terms Balance Cedarbrook Garden Center n/45 $ 11,010 Charleston Corporation n/60 18,010 Dunn Rubber Company 1/15, n/60 Lawn and Gardens Supply n/30 6,750 Warren Industrial Products 2/10, n/30 Analyze: What total freight charges were posted to the general ledger for the month of July?