Maggiore Medical Devices is a medical devices wholesaler that commenced business on June 1, 2010. Maggiore Medical Devices purchases merchandise for cash and on open account. In June 2010, Maggiore Medical Devices engaged in the following purchasing and cash payment activities. DATE TRANSACTIONS 2010 1-Jun Issued check 101 to purchase merchandise, $3,500. 3 Purchased merchandise for $1,200 from Biocenter Inc., Invoice 606; terms 1/10, n/30 5 Purchased merchandise for $4,850, plus a freight charge of $100 from New Concepts Corporation, Invoice 1011, terms 2/10, n/30. 9 Paid amount due to Biocenter Inc. for purchase of June 3, less discount, Check 102. 10 Received Credit Memorandum 227 from New Concepts Corporation for damaged merchandise totaling $200 that was returned; the goods were purchased on Invoice 1011, dated June 5. 11 Purchased merchandise for $1,580 from Biocenter Inc., Invoice 612; terms 1/10, n/30 14 Paid amount due to New Concepts Corporation for Invoice 1011 of June 5, less the return of June 10 and less the cash discount, Check 103. 15 Purchased merchandise with a list price of $8,200 and trade discounts of 15 percent and 10 percent from Park Research, Invoice 1029, terms n/30. 20 Issued check 104 to purchase merchandise, $2,000. 25 Returned merchandise purchased on June 20 as defective, receiving a cash refund of $180. 30 Purchased merchandise for $2,200, plus a freight charge of $75 from New Concepts Corporation, Invoice 1080; terms 2/10, n/30. Instructions 1.       Open the general ledger accounts and accounts payable ledger accounts indicated below. Enter the balances as of June 1, 2010. 2.       Journalize the transactions above in a general journal. Start the journal with page 1. 3.       Post the transactions to the appropriate accounts in the general ledger and the Accounts payable subsidiary ledger. 4.       Prepare a schedule of accounts payable at June 30, 2010. General Ledger Accounts 101 Cash, $36,400 Dr. 201 Accounts payable 501 Purchases 502 Purchases returns and allowances 503 Purchases discounts 504 Freight In Accounts payable Ledger Accounts Biocenter Inc. New Concepts Corporation Park Research Analyze: What was the amount of merchandise returned to vendors by Maggiore Medical Devices in June?