Meloon Lawn Supply Company uses a multicolumn purchases journal and a general journal similar to those illustrated in the text. The company also maintains an accounts payable subsidiary ledger. The items that follow represent the company’s credit transactions for the month of July.
July 2 Purchased merchandise from Diego Fertilizer Company, $2,640.
3 Purchased office supplies of $166 and store supplies of $208 from Laronne Supply, Inc.
5 Purchased cleaning equipment from Whitman Company, $1,856.
7 Purchased display equipment from Laronne Supply, Inc., $4,700.
10 Purchased lawn mowers from Brandon Lawn Equipment Company, for resale, $8,400 (which included transportation charges of $350).
14 Purchased merchandise from Diego Fertilizer Company, $3,444.
18 Purchased a lawn mower from Brandon Lawn Equipment Company to be used in the business, $950 (which included transportation charges of $70).
23 Purchased store supplies from Laronne Supply, Inc., $54.
27 Returned a defective lawn mower purchased on July 10 for full credit, $750.

Required
1. Enter the preceding transactions in the purchases journal and the general journal. Assume that all terms are n/30 and that invoice dates are the same as the transaction dates. Use Page 1 for all references.
2. Foot and crossfoot the purchases journal.
3. Open the following general ledger accounts: Store Supplies (116), Office Supplies (117), Lawn Equipment (142), Display Equipment (144), Cleaning Equipment (146), Accounts Payable (211), Purchases (611), Purchases Returns and Allowances (612), and Freight In (613). Open accounts payable subsidiary ledger accounts as needed. Post from the journals to the ledger accounts.
Comprehensive Use of Special-Purpose Journals