Accounts Payable Subsidiary Ledger

The cash payments and purchases journal for Outdoor Artisan Landscaping follow. The accounts payable control account has a June 1, 20Y1, balance of $5,590, consisting of an amount owed to Augusta Sod Co.

CASH PAYMENTS JOURNAL								Page 31
Date	Ck. No.	Account Debited	Post Ref.	Other Accounts Dr.		Accounts Payable Dr.		Cash Cr.
20Y1
June 4	203	Augusta Sod Co.				5,590		5,590
5	204	Utilities Expense	54	730				730
15	205	Home Centers Lumber Co.				9,170		9,170
24	206	Nu Lawn Fertilizer				1,620		1,620
30				730		16,380		17,110
				()		(21)		(11)

PURCHASES JOURNAL										Page 22
Date	Account Credited	Post Ref.	Accounts Payable Cr.			Landscaping Supplies Dr.		Other Accounts Dr.	Post Ref.	Amount
20Y1
June 3	Home Centers Lumber Co.		9,170			9,170
7	Concrete Equipment Co.		4,250					Equipment	18	4,250
14	Nu Lawn Fertilizer		1,620			1,620
24	Augusta Sod Co.		11,240			11,240
29	Home Centers Lumber Co.		5,700			5,700
30			31,980			27,730				4,250
			(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, 20Y1
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, 20Y1	$
Total credits (from purchases journal)
Total debits (from cash payments journal)
Balance, June 30, 20Y1	$