EX $5-16$ Accounts payable subsidiary ledger

The cash payments and purchases journals for Magnolia Landscaping follow. The accounts payable control account has a June $1,20Y1,$ balance of $$3,590,$ consisting of an amount owed to Augusta Sod Co$.$

CASH PAYMENTS JOURNAL

Page $31$

PURCHASES JOURNAL

Page $22$

Prepare a schedule of the accounts payable creditor balances and determine that the total agrees with the ending balance of the accounts payable controlling account