se 9 2 8,9 ..... EXERCISE 9-9 Williams Corporation had the following purchases for May: May 3 Bought ten lawn rakes from Owens Company, invoice no. J34Y9, $250.25; terms net 15 days; dated May 1; FOB shipping point, freight prepaid and added to the invoice, $15 (total $265.25). no. 11 Bought one weed trimmer from Lionel's Lawn & Landscaping, invoice R7740, $219.72; terms 2/10, n/30; dated May 9; FOB shipping point, freight prepaid and added to the invoice, $35 (total $254.72). 15 25 .478, Bought five bags of fertilizer from Wright's Farm Supplies, invoice no. $210.97; terms net 30 days; dated May 13; FOB destination. Bought one lawn mower from Gutierrez Corporation, invoice no. 2458, $425.39; terms net 30 days; dated May 22; FOB destination. Assume that Williams Corporation had beginning balances on May 1 of $3,492.29 (Accounts Payable 212), $4,239.49 (Purchases 511), and $234.89 (Freight In 514). Record the purchases of merchandise on account in the purchases journal (page 13) and then post to the general ledger.

- EXERCISE 9-9 Williams Corporation had the following purchases for May: May 3 Bought ten lawn rakes from Owens Company, invoice no. J34Y9, $250.25; terms net 15 days; dated May 1 ; FOB shipping point, freight prepaid and added to the invoice, \$15 (total \$265.25). 11 Bought one weed trimmer from Lionel's Lawn \& Landscaping, invoice no, R7740,$219.72; terms 2/10,n/30; dated May 9; FOB shipping point, freight prepaid and added to the invoice, \$35 (total \$254.72). 15 Bought five bags of fertilizer from Wright's Farm Supplies, invoice no. 478, $210.97; terms net 30 days; dated May 13; FOB destination. 25 Bought one lawn mower from Gutierrez Corporation, invoice no. 2458, $425.39; terms net 30 days; dated May 22; FOB destination. Assume that Williams Corporation had beginning balances on May 1 of $3,492.29 (Accounts Payable 212), \$4,239.49 (Purchases 511), and \$234.89 (Freight In 514). Record the purchases of merchandise on account in the purchases journal (page 13) and then post to the general ledger