=+PR 5-4B Purchases and cash payments journals;

accounts payable and general ledgers objs. 2, 3

✔ 1. Total cash payments, $77,550 The transactions completed by Courtesy Courier Delivery Company during July 2010, the first month of the fiscal year, were as follows:

July 1. Issued Check No. 610 for July rent, $6,200.

2. Issued Invoice No. 940 to Capps Co., $2,340.

3. Received check for $5,150 from Perkins Co. in payment of account.

5. Purchased a vehicle on account from Browning Transportation, $30,200.