Artesian Springs Water Testing Service was established on September 16, 2008. Artesian uses field equipment and field supplies (chemicals and other supplies) to analyze water for unsafe contaminants in streams, lakes, and ponds. Transactions related to purchases and cash payments during the remainder of September are as follows:

{Instructions}
1. Journalize the transactions for September. Use a purchases journal and a cash payments journal, similar to those illustrated in this chapter, and a two-column general journal. Use debit columns for Field Supplies, Office Supplies, and Other Accounts in the purchases journal. Refer to the following partial chart of accounts:objs. 2, 3

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Sept. 16. Issued Check No. 1 in payment of rent for the remainder of September, $1,500. 16. Purchased field supplies on account from Heath Supply Co., $4,360. 16. Purchased field equipment on account from Test-Rite Equipment Co., $15,900. 17. Purchased office supplies on account from Baker Supply Co., $280. 19. Issued Check No. 2 in payment of field supplies, $2,420, and office supplies, $300. Post the journals to the accounts payable subsidiary ledger. 23. Purchased office supplies on account from Baker Supply Co., $410. 23. Issued Check No. 3 to purchase land, $35,000. 24. Issued Check No. 4 to Heath Supply Co. in payment of invoice, $4,360. 26. Issued Check No. 5 to Test-Rite Equipment Co. in payment of invoice, $15,900. Post the journals to the accounts payable subsidiary ledger. 30. Acquired land in exchange for field equipment having a cost of $7,000. 30. Purchased field supplies on account from Heath Supply Co., $5,300. 30. Issued Check No. 6 to Baker Supply Co. in payment of invoice, $280. 30. Purchased the following from Test-Rite Equipment Co. on account: field sup- plies, $700, and field equipment, $3,600. 30. Issued Check No. 7 in payment of salaries, $21,400. Post the journals to the accounts payable subsidiary ledger.