b. Prepare a listing of accounts payable creditor balances on September 30, 20Y4. Verify that the total of the accounts payable creditor balances equals the balance of the accounts payable controlling account on September 30, 20Y4. Happy Tails Inc. Accounts Payable Creditor Balances Se ber 30, 20Y4 Meow Mart Inc. Poodle Pals Inc. Office Helper Inc. Total creditor (supplier) accounts c. Happy Tails Inc. uses a subsidiary ledger for accounts payable for all of the following reasons EXCEPT