Accounts Payable Subsidiary Ledger The cash payments and purchases journals for Outdoor Artisan Landscaping Co. follow. The accounts payable control account has an June 1, 2016, balance of $2,230, consisting of an amount owed to Augusta Sod Co. CASH PAYMENTS JOURNAL Page 31 Other Accounts Accounts Payable Cash Ck. No. Account Debited Post Ref. Date Dr. Dr. Cr. 2015 June 4 203 2,230 2,230 June 5 204 54 440 440 Augusta Sod Co. Utilities Expense Home Centers Lumber Co. Nu Lawn Fertilizer June 15 205 5,210 5,210 June 24 206 910 910 June 30 440 8,350 8,790 31 (21) (11) PURCHASES JOURNAL Page 22 Post Rel. Accounts Payable Cr. Landscaping Supplies Dr. Other Accounts Dr. Date Account Credited Post Ref. Amount 2015 une 3 Home Centers Lumber Co. Concrete Equipment Co. 5,210 5,210 une? 6,700 Equipment 18 6,700 une 14 Nu Lawn Fertilizer 910 910 une 24 Augusta Sod Co 6,450 6,450 une 29 Home Centers Lumber Co. 8,430 8,430 une 30 27,700 21,000 6,700 (21) (14) Den 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, 2016 Augusta Sod Co. Concrete Equipment Co. Home Centers Lumber Co. Nu Lawn Fertilizer Total accounts payable After you prepare the schedule of the 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, 2016 Total credits (from purchases journal) Total debits (from cash payments journal) Balance, June 30, 2016