Minard Appliance uses a three-column purchases journal. The company is located in Fresno, California. On January 1 of this year, the balances of the ledger accounts are Accounts Payable, $559.06; Purchases, zero; Freight In, zero. In addition to a general ledger, Minard Appliance also uses an accounts payable ledger. Transactions for January related to the buying of merchandise are as follows:

Instructions 1. Open the following accounts in the accounts payable ledger and record the Check Figure balances, if any, as given as of January 1: Fowler Products Company; Pollard Accounts Payable account balance, Manufacturing Company, $163.17; Shannon Company, $167.19; Sweat and $12,218.06 Allen; Tedder, Inc., $228.70; Ulrich Company. For the accounts having bal¬
ances, write ^'Balance’’ m the Item column and place a check mark in the Post.
Ref. column.
2. Record the balance of $559.06 in the Accounts Payable controlling account as of January 1. Write “Balance” in the Item column and place a check mark in the Post. Ref. column.
3. Record the transactions in the purchases journal beginning on page 81.
4. Post to the accounts payable ledger daily.
5. Post to the general ledger at the end of the month.
6. Prepare a schedule of accounts payable, and compare the balance of the Accounts Payable controlling account with the total of the schedule of accounts payable.

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Jan. 2 Bought eighty 12-inch, 3-speed Brighton Oscillating Fans from Sweat and Allen, $1,680, invoice no. 268J, dated January 2; terms net 60 days; FOB Fresno. 4 Bought ten 35-pint-capacity Coster Humidifiers from Shannon Com- pany, $2,100, invoice no. 39426, dated January 2; terms 2/10, n/30; FOB Denver, freight prepaid and added to the invoice, $80 (total $2,180). 7 Bought ten 16-inch Apex Window Fans from Tedder, Inc., $380, invoice no. 452AD; dated January 6; terms 1/10, n/30; FOB Fresno. 10 Bought twenty-four 4-blade Tempo Ceiling Fans, Model 2760, from Ulrich Company, $3,648, invoice no. D7742, dated January 7; terms 2/10, n/30; FOB Napa, freight prepaid and added to the invoice, $97 (total $3,745).