CHAPTER 2 OVERVIEW OF TRANSACTION PROCESSING AND ERP SYSTEMS 47 ACCOUNTS PAYABLE SUBSIDIARY LEDGER ACCOUNT NO: 23 BUD'S SOIL PREP PO BOX 34 TERMS: 2/10, NET 30 DATE DESCRIPTION DEBIT CREDIT BALANCE ACCOUNT NO: 24 OSTO FARMERS SUPPLY 45 MAIN TERMS: 2/10, NET 30 DATE DESCRIPTION DEBIT CREDIT BALANCE ACCOUNT NO: 36 WHALERS FERTILIZER ROUTE 34 TERMS: 2/10, NET 30 DATE DESCRIPTION DEBIT CREDIT BALANCE ACCOUNT NO: 38 IFM WHOLESALE 587 LONGVIEW TERMS: 2/10, NET 30 DATE DESCRIPTION DEBIT CREDIT BALANCE