Accounts Payable Subsidiary Ledger The cash payments and pur

Accounts Payable Subsidiary Ledger The cash payments and purchases journal for Outdoor Artisan Landscaping follow. The accounts payable control account has a June 1, 20Y1, balance of $3,780, consisting of an amount owed to Augusta Sod Co. CASH PAYMENTS JOURNAL Page 31 Date Ck. No. Account Debited Post Ref. Other Accounts Dr. Cash Cr. Dr. 20Y1 June 4 203 Augusta Sod Co. 3,780 3,780 5 204 Utilities Expense54 490 490 Home Centers 15 205 6,200 1,100 11,080 (21) 6,200 1,100 11,570 Lumber Co. 24 206 Nu Lawn FertilizerV 30 490 PURCHASES JOURNAL

Solution

Accounts payable Augusta sod Co 7,600 Concrete Equipment co 2,870 Home Centers Lumber co 3860 Nu lawn fertilizer 0 total accounts payable 14,330 Control Balance ,june 1,20Y1 3,780 total credits(from purchases journal) 21,630 total debits (from cash payments journal) 11,080 Balance ,june 30,20Y1 14,330