=+6. Determine that the subsidiary ledger agrees with the controlling account in the general ledger.

246 Chapter 5 Accounting Systems Tellico Springs Water Testing Service was established on September 16, 2010. Tellico 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:

Sept. 16. Issued Check No. 1 in payment of rent for the remainder of September, $1,400.