Happy Tails Inc. has a September 1, 20Y4, accounts payable balance of $620, which consists of $320 due Labradore Inc. and $300 due Meow Mart Inc. Transactions related to purchases and cash payments completed by Happy Tails Inc. during the month of September 20Y4 are as follows: Sept. 4. Purchased pet supplies from Best Friend Supplies Inc. on account, $295. Sept. 6. Issued Check No. 345 to Labradore Inc. in payment of account, $320. Sept. 13. Purchased pet supplies from Poodle Pals Inc. on account, $790. Sept. 18. Issued Check No. 346 to Meow Mart Inc. in payment of account, $300. Sept. 19. Purchased office equipment from Office Helper Inc. on account, $2,510. Sept. 23. Issued Check No. 347 to Best Friend Supplies Inc. in payment of account from purchase made on September 4. Sept. 27. Purchased pet supplies from Meow Mart Inc. on account, $450. Sept. 30. Issued Check No. 348 to Jennings Inc. for cleaning expenses, $80. Happy Tails Inc. uses the following accounts: Cash 11 Pet Supplies 14 Office Equipment 18 Accounts Payable 21 Cleaning Expense 54 a. Prepare a purchases journal and a cash payments journal to record these transactions in chronological order. If an amount box does not require an entry, leave it blank. If no entry is required in "Other Accounts Dr." then select "No entry required". PURCHASES JOURNAL PAGE 16 DATE Account Credited Post. Ref. Accounts Payable Cr. Pet Supplies Dr. Other Accounts Dr. Post. Ref. Amount 20Y4 Sept. 30 ( ) ( ) CASH PAYMENTS JOURNAL PAGE 22 DATE Ck. No. Account Debited Post. Ref. Other Accounts Dr. Accounts Payable Dr. Cash Cr. 20Y4 Sept. 30 ( ) ( ) b. Prepare a listing of accounts payable creditor balances on September 30, 20Y4. Verify that the total of the accounts payable creditor balances equals the balance of the accounts payable controlling account on September 30, 20Y4. Happy Tails Inc. Accounts Payable Creditor Balances Sept. 30, 20Y4 Meow Mart Inc. $ Poodle Pals Inc. Office Helper Inc. Total creditor (supplier) accounts $ c. Happy Tails Inc. uses a subsidiary ledger for accounts payable for all of the following reasons EXCEPT: