Mabel’s Natural Food Store uses a purchases journal and a general journal to record the following transactions (continued from April):

201X

May 8 Purchased $600 of merchandise on account from Aton Co., invoice no. 400, dated May 9; terms 2/10, n/60.

10 Purchased $1,200 of merchandise on account from Broward Co., invoice no. 420, dated May 11; terms 2/10, n/60.

12 Purchased $500 of store supplies on account from Midden Co., invoice no. 510, dated

May 13.

14 Issued debit memo no. 8 to Aton Co., for merchandise returned, $400, from invoice no. 400.

17 Purchased $560 of office equipment on account from Relar Co., invoice no. 810, dated May 18.

24 Purchased $650 of additional store supplies on account from Midden Co., invoice no.

516, dated May 25; terms 2/10, n/30.

The food store decided to keep a separate column for the purchases of supplies in the purchases journal. Your tasks are to do the following:

1. Journalize the transactions.

2. Post and record as appropriate.

3. Prepare a schedule of accounts payable.