Redmon Company uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. The following transactions occur in the month of June.
June 1 Purchased $8,100 of merchandise on credit from Vick, Inc., terms n_30.
8 Sold merchandise costing $900 on credit to R. Panke for $1,500 subject to a $30 sales discount if paid by the end of the month.
14 Purchased $240 of store supplies from Poe Company on credit, terms n_30.
17 Purchased $260 of office supplies on credit from Rehmer Company, terms n_30.
24 Sold merchandise costing 0 to L. Barnett for 0 cash.

28 Purchased store supplies from Piburn’s for $90 cash.
29 Paid Vick, Inc., $8,100 cash for the merchandise purchased on June 1.
Prepare headings for a purchases journal like the one in Exhibit 7.9. Journalize the June transactions that should be recorded in the purchases journal.