Accounts Payable Subsidiary Ledger The cash payments and purchases journal for Outdoor Artisan Landscaping follow. The accounts payable control account has a June 1, 2011, balance of $3,510, consisting of an amount owed to Augusta Sod Co. CASH PAYMENTS JOURNAL Page 31 Accounts Payable Date Ck. No. Account Debited Post Ref. Other Accounts Dr. Cash Cr. Dr. 2011 June 4 203 Augusta Sod Co. V 3,510 3,510 5 204 Utilities Expense 54 460 460 Home Centers 15 205 5,760 5,760 Lumber Co. 24 206 Nu Lawn Fertilizer 1,020 1,020 30 460 10,290 10,750 (V) (21) (11) PURCHASES JOURNAL Date Account Credited Post Ref. Accounts Payable Cr. Landscaping Supplies Dr. Other Accounts Dr. Page 22 Post Ref. Amount 2011 June 3 Home Centers Lumber Co. 5,760 5,760 7 Concrete Equipment Co. 2,670 Equipment 18 2,670 PURCHASES JOURNAL Page 22 Date Account Credited Post Ref. Accounts Payable Cr. Landscaping Supplies Dr. Other Accounts Dr. Post Ref. Amount 2011 June 3 Home Centers Lumber Co. 5,760 5,760 7 Concrete Equipment Co. 2,670 14 Nu Lawn Fertilizer 1,020 1,020 24 Augusta Sod Co. 7,060 7,060 29 Home Centers Lumber Co. 3,580 3,580 30 20,090 17,420 (21) (14) Equipment 18 2,670 2,670 (v) Prepare a schedule of the accounts payable creditor balances. If an amount is zero, enter "0". Outdoor Artisan Landscaping Accounts Payable Creditor Balances June 30, 2011 Augusta Sod Co. Concrete Equipment Co. Home Centers Lumber Co. Nu Lawn Fertilizer Total accounts payable After you prepare the schedule of accounts payable creditor balances, determine that the total agrees with the ending balance of the Accounts Payable controlling account. Concrete Equipment Co. Home Centers Lumber Co. Nu Lawn Fertilizer Total accounts payable After you prepare the schedule of accounts payable creditor balances, determine that the total agrees with the ending balance of the Accounts Payable controlling account. Outdoor Artisan Landscaping Accounts Payable (Controlling) Balance, June 1, 20Y1 Total credits (from purchases journal) Total debits (from cash payments journal) Balance, June 30, 201