A company opens its business and shows the following information from its first month of operations.

Credit Purchases Cash Paid

May $3$ Microsoft $ $17,200$ May $24$ Microsoft $ $11,700$

May $5$ Sony $8,200$ May $25$ Sony $8,200$

May $8$ Nintendo $9,400$ May $28$ Nintendo $7,000$

Input the May transactions to the accounts payable subsidiary ledger.

On May $31,$ post the accounts payable balance to the general ledger