Following is information from Jesper Company for its initial month of business. Credit Purchases Cash Paid Jan. 9 Bailey Company $ 14,000 Jan.19 Bailey Company $ 10,100 18 Johnson Brothers 6,600 27 Johnson Brothers 6,600 22 Preston Company 6,200 31 Preston Company 5,400 1. Posting the above transactions in the accounts payable subsidiary ledger.

ACCOUNTS PAYABLE LEDGER
Bailey Company
Date	Debit	Credit	Balance