Ch 5-3 The cash payments and purchases journal for Outdoor Artisan $5,290, consisting of an amount owed to Augusta Sod Co. follow. The accounts payable control account has a June 1, 20Y1, balance of Date Ck. No. Account Debited Post Ref. Other Accounts Dr. Cash Cr. Dr. 20Y1 June 4 203 Augusta Sod Co. 5,290 5,290 5 204 Utilities Expense 15 205 Home Centers 24 206 Nu Lawn Fertilizer V 54 690 8,680 1,530 15,500 (21) 8,680 1,530 16,190 Lumber Co 30 690 PURCHASES JOURNAL Page 22 Accounts Landscaping Supplies Dr. Date Post Ref. Account Credited Payable Cr. Other Accounts Dr. Post Ref. Amount OYI