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 $4,610, 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 4,610 June 4 5 203 204 4,610 600 600 Augusta Sod Co. Utilities Expense Home Centers Lumber Co. Nu Lawn Fertilizer 15 7,560 7,560 205 206 1,340 1.340 14,110 13,510 (21) (11) Page 22 PURCHASES JOURNAL Accounts Landscaping Post Ref. Payable Cr. Supplies Dr. Other Accounts Dr. Post Ref. Amount Date Account Credited 7,560 Equipment 18 2041 June 3 Home Centers Lumber Co. 7 Concrete Equipment Co. 14 Nu Lawn Fertilizer 3,500 7,560 3,500 1,340 Equipment 1,340 Previous Check My Work 2 more Check My Work uses remaining r ent for Grading eBook Show Me How Calculator Print Item 9,270 24 Augusta Sod Co. 29 Home Centers Lumber Co. 9,270 4,700 4,700 26,370 22,870 (21) (14) 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 Outdoor Artisan Landscaping Accounts Payable (Controlling) Balance, June 1, 2011 Total credits (from purchases journal) Total debits (from cash payments journal) Balance, June 30, 20Y1