Hansford and Harding use purchases, cash payments and general journals with their accounting system. They also maintain an accounts payable subsidiary ledger, which contains the following accounts at 31 July:

	L. Jessup
	Date	Explanation	Post Ref	Debit	Credit	Balance
	1/7 12/7	Balance	CP4	2 850		5 340  2 490
	R. Kent
	Date	Explanation	Post Ref	Debit	Credit	Balance
	1/7 20/7	Balance	CP4	1 800		2 780 980
	W. Lau
	Date	Explanation	Post Ref	Debit	Credit	Balance
	6/7 21/7 28/7		P6 P6 CP4	4 300	5 100 980	5 100 6 080 1 780
	A. Machell
	Date	Explanation	Post Ref	Debit	Credit	Balance
	1/7 15/7 22/7	Balance	CP4 P6	960	760	3600 2640 3400
	B. Nicholson
	Date	Explanation	Post Ref	Debit	Credit	Balance
	1/7 15/7 21/7	Balance	GJ8 CP4	3 200 2 920		6 120 2 920   —

Required

A.   Prepare an Accounts Payable Control account assuming all postings for the month of July have been made, showing the appropriate posting references.

B.   Explain how each of the amounts which appear in the Accounts Payable account were obtained.