AP-13A LO Cap It sells a variety of hats. The following is a list of transactions for the month of November 2019. Nov 5 Received Invoice #2563 for $4,000 worth of office supplies from Office Outfitters Received Invoice #8475 from Aqua for $180 for water Paid amount on Invoice #2563 to Office Outfitters with Cheque #153 Purchased inventory from Fedora Company for $4,000 with Cheque #154 Nov 9 Nov 12 Nov 21 Nov 22 Paid amount on Invoice #8475 to Aqua with Cheque #155 Nov 25 Paid $260 to John Walker for repair expenses with Cheque #156 Nov 26 Required Received Invoice #563 from Total Hats for $3,700 worth of inventory a) Record the above entries in the appropriate journal. Assuming all amounts were properly posted, show references using the following account numbers. Cash 100 Accounts Receivable 110 Merchandise Inventory 120 Accounts Payable 200 Bank Loan 220 Sales 400 Sales Discounts 410 Cost of Goods Sold 500 Office Supplies Expense 530 Repairs Expense 540 Water Expense 550 Purchases Journal Page 1 Office Water Date Account Invoice PR Supplies Merchandise Expense Expense Inventory (DR) (DR) (DR) Accounts Payable (CR) Accounting Information Systems Cash Payments Journal Chapter 9 Page 1 Merchandise Accounts Cheque R Date Account PR Other (DR) Inventory Payable Cash (DR) (DR) (CR) b) Post the entries in the subledger accounts. At the end of the month, total the special journals and update the accounts payable controlling account. Opening Balances Office Outfitters Aqua Total Hats $400 (CR) $40 (CR) $1,300 (CR) Note that Cap It's accounts payable records consist of only these three subledgers. Assume no entries were made directly to accounts payable through the general journal. Update the PR columns in both the subledgers and special journals. Account: Accounts Payable Date GL No: 200 Description PR DR CR Balance Accounts Payable Subsidiary Ledger Office Outfitters Date PR DR CR Balance