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 $3,320, 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. 2011 June 4 203 Augusta Sod Co. 3,320 3,320 5 204 Utilities Expense 54 430 430 15 205 Home Centers Lumber Co. 5,440 5,440 24 206 Nu Lawn Fertilizer 960 960 30 430 9,720 10,150 () (21) (11) 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 5,440 5,440 Page 22 PURCHASES JOURNAL Accounts Landscaping Post Ref. Payable Cr. Supplies Dr. Date Account Credited Other Accounts Dr. Post Ref. Amount 2011 June 3 Home Centers Lumber Co. 5,440 5,440 y 2,520 Equipment 18 2,520 960 960 7 Concrete Equipment Co. 14 Nu Lawn Fertilizer 24 Augusta Sod Co. 29 Home Centers Lumber Co. 6,670 3,390 6,670 3,390 30 18,980 16,460 2,520 (21) (14) amount zero, nter "0" Prepare a schedule of the accounts payable creditor balances. If 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 Prepare a schedule of the accounts payable creditor balances. If an amount is zero, enter "o". 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, 2011 Total credits (from purchases journal) Total debits (from cash payments journal) Balance, June 30, 2011