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

Credit Purchases					Cash Paid
Jan. 9	Bailey Company	$	16,600		Jan.19	Bailey Company	$	11,400
18	Johnson Brothers		7,900		27	Johnson Brothers		7,900
22	Preston Company		8,800		31	Preston Company		6,700

ACCOUNTS PAYABLE LEDGER Bailey Company Debit Credit Date Balance Johnson Brothers Date Debit Credit Balance Preston Company Debit Credit Date Balance GENERAL LEDGER Accounts Payable Debit Credit Date Balance