Floral Delights is a retail store that sells garden equipment, furniture, and supplies. The company began operations June 1, 20X1. The firm purchases its merchandise for cash and on open account. During June, Floral Delights engaged in the following transactions:

INSTRUCTIONS
1. Open the general ledger accounts indicated below. Enter the balance of cash as of June 1, 20X1.
2. Record the transactions in a general journal. Use 1 as the journal page number.
3. Post the entries from the general journal to the appropriate general ledger accounts.

GENERAL LEDGER ACCOUNTS
101 Cash, $20,000 Dr.
205 Accounts Payable
501 Purchases
502 Freight In

Analyze: 

What were the total freight costs incurred during June?

Transcribed Image Text:

DATE 20X1 June 1 5 9 15 20 27 30 30 TRANSACTIONS Purchased lawn mowers on credit from Lawnworks Corporation, Invoice 925, $6,525, terms n/30; freight of $175 prepaid by Lawnworks Corporation and added to the invoice (total amount due, $6,700). Purchased outdoor chairs and tables on credit for $7,800 from Patio Dudes, Invoice 992, terms n/30. Purchased grass seed for $848 on credit from Sundown Nursery, Invoice 4001, terms n/30. Recorded various purchases of merchandise for cash from June 1 to June 15, $2,585. Purchased lawn sprinkler systems on credit from Whiteside Industries, Invoice 9228, $7,350, terms n/30; freight of $325 prepaid by Whiteside Industries and added to the invoice (total amount due, $7,675). Issued Check 104 for $4,800 to Patio Dudes in partial payment of Invoice 992 dated June 5. Recorded various purchases of merchandise for cash from June 16 to June 30, $2,975. Issued Check 105 to Lawnworks Corporation in payment of the total amount due on Invoice 925 dated June 1.