=+The cash payments and purchases journals for Natural Creation Landscaping Co. are shown below. The accounts payable control account has an April 1, 2010, balance of

$3,140, consisting of an amount owed to Augusta Sod Co.

CASH PAYMENTS JOURNAL Page 31 Other Accounts Ck. Post. Accounts Payable Cash Date No. Account Debited Ref. Dr. Dr. Cr.

2010 Apr. 4 203 Augusta Sod Co. ✓ 3,140 3,140 5 204 Utilities Expense 54 410 410 15 205 Kimble Lumber Co. ✓ 5,135 5,135 27 206 Schott’s Fertilizer ✓ ____ _____ _____ 910 910 30 410 9,185 9,595 ____ _____ _____ ____ _____ _____

(✓) (21) (11)

236 Chapter 5 Accounting Systems PURCHASES JOURNAL Page 22 Accounts Landscaping Other Post. Payable Supplies Accounts Post.

Date Account Credited Ref. Cr. Dr. Dr Ref. Amount 2010 Apr. 3 Kimble Lumber Co. ✓ 5,135 5,135 7 Cooke Equipment Co. ✓ 2,400 Equipment 18 2,400 14 Schott’s Fertilizer ✓ 910 910 24 Augusta Sod Co. ✓ 6,310 6,310 29 Kimble Lumber Co. ✓ 3,195 3,195