=+Post the journals to the accounts payable subsidiary ledger.

30. Acquired land in exchange for field equipment having a cost of $6,500.

30. Purchased field supplies on account from Hydro Supply Co., $5,100.

30. Issued Check No. 6 to Baker Supply Co. in payment of invoice, $265.

30. Purchased the following from Test-Rite Equipment Co. on account: field supplies, $700, and field equipment, $3,500.