Following is information from Jesper Company for its first month of business.

Credit Purchases	Cash Paid
January 9	Bailey Company	$ 14,400	January 19	Bailey Company	$ 10,300
January 18	Johnson Brothers	6,800	January 27	Johnson Brothers	6,800
January 22	Preston Company	6,600	January 31	Preston Company	5,600

1. Post the above transactions in the accounts payable subsidiary ledger.
2. Post the accounts payable balance in the general ledger at month's end.