Big Country Ski Shop is a retail store that sells ski equipmentand clothing. Big Country Ski Shop commenced business on September1, 2019. The firm purchases merchandise on open account. The firm’spurchases, purchase returns and allowances, and cash payments onaccount during September 2019 follow:

DATE		TRANSACTIONS
2019
Sept.	2	Purchased ski boots for $4,600 plus a freight charge of $310from Colorado Ski Shop, Invoice 6672, terms n/30.
	3	Purchased skis for $10,200 from Alaska Supply Company, Invoice5916; terms 2/10, n/30.
	7	Received Credit Memorandum 165 for $800 from Colorado Ski Shopfor return of damaged ski boots; the boots were originallypurchased September 2 on Invoice 6672.
	11	Purchased ski jackets for $3,000 from Cold Mountain ClothingCompany, Invoice 4091, terms n/30.
	12	Issued Check 104 to Alaska Supply Company in payment of Invoice5916, dated September 3, less the cash discount.
	22	Purchased ski poles for $2,760 plus a freight charge of $220from Alaska Supply Company, Invoice 5950, terms 3/10, n/30.
	23	Purchased ski pants for $1,250 from Swenson Ski Goods, Invoice528, terms n/30.
	25	Received Credit Memorandum 245 for $200 from Swenson Ski Goodsfor return of defective ski pants; the pants were originallypurchased September 23 on Invoice 528.
	27	Purchased ski sweaters for $4,600 plus a freight charge of $200from Colorado Ski Shop, Invoice 6722, terms n/30.
	30	Issued Check 110 to Colorado Ski Shop in payment of Invoice6672, dated September 2, less the return of September 7.

Required:

Open the general ledger accounts and accounts payable ledgeraccounts indicated below. Enter the balance of Cash as of September1, 2019.

Post the entries from the general journal to the appropriateaccounts in the general ledger and in the accounts payableledger.

Prepare a schedule of accounts payable.

GENERAL LEDGER ACCOUNTS

101	Cash, $23,000 Dr.
201	Accounts Payable
501	Purchases
502	Freight In
503	Purchases Returns andAllowances
504	Purchases Discounts

ACCOUNTS PAYABLE LEDGER ACCOUNTS

Alaska Supply Company
Cold Mountain Clothing Company
Colorado Ski Shop
Swenson Ski Goods

Analyze:
What portion of the purchases in September, before purchasesreturns and allowances and before purchases discounts, were forclothing items? Include ski boots as a clothing item.