=+31. Issued Check No. 61 in payment of salaries, $4,600.

Prepare a purchases journal and a cash payments journal to record these transactions.

The forms of the journals are similar to those illustrated in the text. Place a check mark (✓) in the Post. Ref. column to indicate when the accounts payable subsidiary ledger should be posted. Lake County Cleaning Services Inc. uses the following accounts:

Cleaning Supplies 14 Equipment 18 Salary Expense 51 Laundry Service Expense 53