3 Accounting systems, special journals & subsidiary ledgers (14 w Time left 0:29:12 The Purchases & Cash Payments journals of Novak's Hardware for the month of presented below. The Accounts Payable Subsidiary ledger is reconciled with the General Ledger Control account each month. On 1st June, the Subsidiary ledger had the following five accounts all with opening Credit (Cr.) balances: Yani $13,500, Jane $22,500, Pam $31,500, Ronald $45,000, Ceilia $40,500, and the total of these accounts of $153,000 is the opening Credit balance of the General Ledger Accounts Payable Control Account. (Ignore GST) Purchases Journal Date Account Accounts Payable Purchases June 4 Yani 32,000 32,000 June 8 Jane 41,000 41,000 June 9 Pam 36,500 36,500 June 12 Ronald 45,500 45,500 June 24 Ceilia 41,000 41,000 Totals 196,000 196,000 Cash Payments Journal Date Account Cash at Bank Accounts Payable June 6 Yani 23,000 23,000 June 15 Jane 32,000 32,000 June 26 Pam 41,000 41,000 June 29 Ronald 50,000 50,000 Totals 146,000 146,000