1. he cash payments and purchases journals for Magnolia Landscaping follow. The accounts payable control account has a June 1, 20Y1, balance of $5,210, consisting of an amount owed to Augusta Sod Co.

   CASH PAYMENTS JOURNAL								Page 31
   Date	Ck. No.	Account Debited	Post Ref.	Other Accounts Dr.		Accounts Payable Dr.		Cash Cr.
   20Y1
   June 4	203	Augusta Sod Co.				5,210		5,210
   5	204	Utilities Expense	54	680				680
   15	205	Home Centers Lumber Co.				8,540		8,540
   24	206	Nu Lawn Fertilizer				1,510		1,510
   30				680		15,260		15,940
   				()		(21)		(11)

   PURCHASES JOURNAL										Page 22
   Date	Account Credited	Post Ref.	Accounts Payable Cr.			Landscaping Supplies Dr.		Other Accounts Dr.	Post Ref.	Amount
   20Y1
   June 3	Home Centers Lumber Co.		8,540			8,540
   7	Concrete Equipment Co.		3,960					Equipment	18	3,960
   14	Nu Lawn Fertilizer		1,510			1,510
   24	Augusta Sod Co.		10,470			10,470
   29	Home Centers Lumber Co.		5,310			5,310
   30			29,790			25,830				3,960
   			(21)			(14)				()

   Prepare a schedule of the accounts payable creditor balances. If an amount is zero, enter "0".

   Magnolia Landscaping
   Accounts Payable Creditor Balances
   June 30, 20Y1
   Augusta Sod Co.	$fill in the blank bde895f92f98f9a_1
   Concrete Equipment Co.	fill in the blank bde895f92f98f9a_2
   Home Centers Lumber Co.	fill in the blank bde895f92f98f9a_3
   Nu Lawn Fertilizer	fill in the blank bde895f92f98f9a_4
   Total accounts payable	$fill in the blank bde895f92f98f9a_5

   After you prepare the schedule of accounts payable creditor balances, determine that the total agrees with the ending balance of the Accounts Payable controlling account.

   Magnolia Landscaping
   Accounts Payable
   (Controlling)
   Balance, June 1, 20Y1	$fill in the blank 513e53065068036_1
   Total credits (from purchases journal)	fill in the blank 513e53065068036_2
   Total debits (from cash payments journal)	fill in the blank 513e53065068036_3
   Balance, June 30, 20Y1	$fill in the blank 513e53065068036_4

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