=+EX 5-11 Identify postings from purchases journal obj. 2 CASH PAYMENTS JOURNAL Page 46 Other Accounts Ck. Post. Accounts Payable Cash Date No. Account Debited Ref. Dr. Dr. Cr.

2010 Jan. 3 611 Aquatic Systems Co.

(a) 4,000 4,000 5 612 Utilities Expense

(b) 310 310 10 613 Prepaid Rent

(c) 3,200 3,200 17 614 Advertising Expense

(d) 640 640 20 615 Flowers to Go, Inc.

(e) 1,250 1,250 22 616 Office Equipment

(f) 3,600 3,600 25 617 Office Supplies (g) 250 250 27 618 Evans Co. (h) 5,500 5,500 31 619 Salaries Expense (i) 1,750 1,750 _____ ______ ______ 31 9,750 10,750 20,500 _____ ______ ______ _____ ______ ______

(j) (k) (l)