A) Journalize the transactions above in a four column cash payments journal.

B) Insert the beginning balances in the Accounts Receivables control and subsidiary accounts, and post the October transactions to these accounts.

C) Prove the agreement of the control account and subsidiary account balances.

Wildhorse Company's chart of accounts includes the following selected accounts. On October 1, the accounts payable ledger of Wildhorse Company showed the following balances: Uggla Company $2,900, Orr Co. $2,530, Rosenthal Co. $1,730, and Clevenger Company $3,660. The October transactions involving the payment of cash were as follows. Oct. Purchased merchandise, check no. 63,$230. 1 3 Purchased equipment, check no. 64, \$810. 5 Paid Uggla Company balance due of $2,900, less 2% discount, check no. 65,$2,842. 10 Purchased merchandise, check no. 66,$2,300. 15 Paid Rosenthal Co. balance due of $1,730, check no. 67. 16 C. Wildhorse, the owner, pays his personal insurance premium of $350, check no. 68. 19 Paid Orr Co. in full for invoice no. 610,$1,900 less 2% cash discount, check no. 69,$1,862. 29 Paid Clevenger Company in full for invoice no. 264,$2,540, check no. 70. Cash Payments Journal \begin{tabular}{cc|cccc} Date & Ck. No. & Account Debited & Ref. Other Accounts Dr. Accounts Payable Dr. \\ \hline Oct.1 63 & 63 & Owner's Drawing & 120 \end{tabular} \begin{tabular}{lllll|l|l|l|} \hline Oct. 3 & & Clevenger Company & & 157 & \\ \hline \end{tabular} Oct.5RosenthalCo. \begin{tabular}{llll} Oct. 10 & & & 120 \\ \hline \end{tabular} Oct.1567UgglaCompany (X) (201) CP1 Inventory Cr. Cash Cr. (120) (101) Wildhorse Company's chart of accounts includes the following selected accounts. On October 1, the accounts payable ledger of Wildhorse Company showed the following balances: Uggla Company $2,900, Orr Co. $2,530, Rosenthal Co. $1,730, and Clevenger Company $3,660. The October transactions involving the payment of cash were as follows. Oct. Purchased merchandise, check no. 63,$230. 1 3 Purchased equipment, check no. 64, \$810. 5 Paid Uggla Company balance due of $2,900, less 2% discount, check no. 65,$2,842. 10 Purchased merchandise, check no. 66,$2,300. 15 Paid Rosenthal Co. balance due of $1,730, check no. 67. 16 C. Wildhorse, the owner, pays his personal insurance premium of $350, check no. 68. 19 Paid Orr Co. in full for invoice no. 610,$1,900 less 2% cash discount, check no. 69,$1,862. 29 Paid Clevenger Company in full for invoice no. 264,$2,540, check no. 70. Cash Payments Journal \begin{tabular}{cc|cccc} Date & Ck. No. & Account Debited & Ref. Other Accounts Dr. Accounts Payable Dr. \\ \hline Oct.1 63 & 63 & Owner's Drawing & 120 \end{tabular} \begin{tabular}{lllll|l|l|l|} \hline Oct. 3 & & Clevenger Company & & 157 & \\ \hline \end{tabular} Oct.5RosenthalCo. \begin{tabular}{llll} Oct. 10 & & & 120 \\ \hline \end{tabular} Oct.1567UgglaCompany (X) (201) CP1 Inventory Cr. Cash Cr. (120) (101)