Happy Tails Inc. has a September 1, 20Y4 accounts payable balance of \$815, which consists of \$520 due Labradore Inc, and \$295 due Meow Mart Inc. Transacticns related to purchases and cash payments completed by Happy Tals Inc. during the month of 5 eptember 20r4 are as follows: Sept. 4. Purehased pet supplies from Best Friend Supplies inc. on account, $350. Sept. 6. Issued Check No, 345 to Labradore inc, in payment of account, 520. Sept. 13. Purchased pet supplies from Poodie Pais inc, $1,005. Sept. 18. Issued Check. No, 346 to Meow Mart Inc. in payment of account, \$295: 5ept. 19. Purctused office eqoipment from Office Heiper inc, on account, \$3,435. Sept. 23. Issued Check No. 347 to best Friend Supples thc, in payment of account from purchase made on September 4. 5ept. 27. Purchased pet supplies from Meow Mart inc, on account, \$535. 5ept. 30. Issued Check No, 348 to Sanders Inc, for cleaning expenses, 175. Happy Tails Ine. uses the following accounts: entry is required in "Other Accounts Dr." then select "No entry required", CASH PAYMENTS JOURNAL b. Prepare a listing of accounts payable creditor balances on 5eptember 30,20Y4. Verify that the total of the accounts paysbie credicor balances equals the balance of the accounts payable controling account on September 30, 20V4 c. Happy Tails inc, uses a subsidiary ledger for accounts payable for all of the following reasons EXCEPT