The cash payments and purchases journals for Magnolia Landscaping follow. The accounts payable control account has a June 1, 20Y1, balance of $3,590, consisting of an amount owed to Augusta Sod Co.

Prepare a schedule of the accounts payable creditor balances and determine that the total agrees with the ending balance of the accounts payable controlling account.

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CASH PAYMENTS JOURNAL Page 31 Other Accounts Ck. Post. Ref. Accounts Payable Dr. Cash Date No. Account Debited Dr. Cr. 20Y1 June 4 203 Augusta Sod Co. 204 Utilities Expense 205 Home Centers Lumber Co. 206 Nu Lawn Fertilizer 3,590 3,590 54 710 710 15 8,390 8390 24 1,460 14,150 1,460 30 710 13,440 (21) (11) PURCHASES JOURNAL Accounts Landscaping Payable Cr. Page 22 Other Post. Ref. Supplies Dr. Accounts Date Account Credited Dr. Post. Ref. Amount 20Y1 June 3 Home Centers Lumber Co. 8,390 8,390 7 Concrete Equilpment Co. 14 Nu Lawn Fertilizer 10,790 Equipment 18 10,790 1,460 1,460 24 Augusta Sod Co. 29 Home Centers Lumber Co. 10,380 10,380 13,570 44,590 (21) 13,570 33,800 (14) 30 10,790 IRIS