Answer Happy

How do I record this in the special journals? What is the
journal entry?
Purchased 10 computers from
Vendor _ Higgins Co.
for $400. Freight expense is $80. Use the
vendor’s shipping terms as stated in their subsidiary
account. IF FOB Shipping Point, factor the freight expense
into the cost per unit in the inventory record.
Terms for Higgins: 2/10, n/30, FOB shipping point
The special journals include:
Cash receipts journal
Cash disbursements journal
Purchase Journal
Sales Journal
General Ledger
Accounts receivable subsidiary ledger
Accounts payable subsidiary ledger
Inventory records for software and for
computers