Journal entry worksheet

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Record the second entry required in the general journal.

Note: Enter debits before credits.

Compute the net delivered cost of the firm's purchases for the month of July. Required information

$[$The following information applies to the questions displayed below.$]$

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 $20$X$1.$

GENERAL LEDGER ACCOUNTS

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$205$ Accounts payable, $$35,940$ Cr$.$

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$502$ Freight In

$503$ Purchases returns and allowances

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DATE TRANSACTIONS

July $1$ Purchased lawn mowers for $\backslash (\backslash$$ $9,270\backslash )$ plus a freight charge of $\backslash (\backslash$$ $255\backslash )$ from Charleston Corporation, Invoice $1011,$ dated June $26,$ net due and payable in $60$ days.

$5$ Purchased outdoor chairs and tables for $\backslash (\backslash$$ $4,430\backslash )$ plus a freight charge of $\backslash (\backslash$$ $558\backslash )$ from Cedarbrook Garden Center, Invoice $639,$ dated July $2,$ net due and payable in $45$ days.

$9$ Purchased grass seed for $\backslash (\backslash$$ $1,510\backslash )$ from Lawn and Gardens Supply, Invoice $8164,$ dated July $5$; the terms are $30$ days net.

$16$ Received Credit Memorandum $110$ for $\backslash (\backslash$$ $660\backslash )$ 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 $\backslash (\backslash$$ $1,260\backslash )$ plus a freight charge of $\backslash (\backslash$$ $262\backslash )$ from Lawn and Gardens Supply, Invoice $9050,$ dated July $15$; the terms are $30$ days net.

$21$ Purchased hoses from Dunn Rubber Company for $\backslash (\backslash$$ $3,740\backslash )$ plus a freight charge of $\backslash (\backslash$$ $230\backslash ),$ Invoice $1785,$ dated July $17$ ; terms are $\backslash (1/15,$ n $/60\backslash ).$

$28$ Received Credit Memorandum $223$ for $\backslash (\backslash$$ $490\backslash )$ 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 $\backslash (\backslash$$ $10,370\backslash )$ plus a freight charge of $\backslash (\backslash$$ $284\backslash )$ from Warren Industrial Products, Invoice $8985,$ dated July $26$; the terms are $2/10,$ n$/30.$