EX 5-16 28th accounting

Cash Cr. Ref. 3,590 u 1,460 EX 5-76. 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. Page 31 CASH PAYMENTS JOURNAL Other Accounts Payable Post. Accounts Dr. Dr. Ck. Date No. Account Debited 20Y1 3,590 June 4 203 Augusta Sod Co. 710 54 710 5 204 Utilities Expense 8,390 8,390 15 205 Home Centers Lumber Co. 1,460 24 206 Nu Lawn Fertilizer 710 13,440 14,150 30 (21) (11) PURCHASES JOURNAL Page 22 Other Accounts Landscaping Post. Payable Supplies Accounts Post. Date Account Credited Ref. Cr. Dr. Dr. Ref. 2011 June 3 Home Centers Lumber Co. 8,390 8,390 7 Concrete Equipment Co. 10,790 Equipment 18 10,790 14 Nu Lawn Fertilizer 1,460 1,460 24 Augusta Sod Co. 10,380 10,380 29 Home Centers Lumber Co. 13,570 13,570 30 44,590 33,800 10,790 (21) (14) 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. Amount