Ivanhoe Companys chart of accounts includes the following selected accounts.

101		Cash		201		Accounts Payable
120		Inventory		306		Owners Drawings
130		Prepaid Insurance		505		Cost of Goods Sold
157		Equipment

On October 1, the accounts payable ledger of Ivanhoe Company showed the following balances: Uggla Company $2,200, Orr Co. $2,510, Rosenthal Co. $1,700, and Clevenger Company $3,700. The October transactions involving the payment of cash were as follows.

Oct. 1		Purchased merchandise, check no. 63, $330.
3		Purchased equipment, check no. 64, $820.
5		Paid Uggla Company balance due of $2,200, less 2% discount, check no. 65, $2,156.00.
10		Purchased merchandise, check no. 66, $2,260.
15		Paid Rosenthal Co. balance due of $1,700, check no. 67.
16		C. Ivanhoe, the owner, pays his personal insurance premium of $440, check no. 68.
19		Paid Orr Co. in full for invoice no. 610, $2,050 less 2% cash discount, check no. 69, $2,009.00.
29		Paid Clevenger Company in full for invoice no. 264, $2,560, check no. 70.

Insert the beginning balances in the Accounts Payable control and subsidiary accounts, and post the October transactions to these accounts. (Post entries in the order of entries presented in the previous part.)

General Ledger
Accounts Payable
Date	Explanation	Ref.	Debit	Credit	Balance
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31	Balance		Enter a debit amount	Enter a credit amount	Enter a balance amount
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31		CP1	Enter a debit amount	Enter a credit amount	Enter a balance amount
Accounts Payable Subsidiary Ledger
Uggla Company
Date	Explanation	Ref.	Debit	Credit	Balance
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31	Balance		Enter a debit amount	Enter a credit amount	Enter a balance amount
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31		CP1	Enter a debit amount	Enter a credit amount	Enter a balance amount
Orr Co.
Date	Explanation	Ref.	Debit	Credit	Balance
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31	Balance		Enter a debit amount	Enter a credit amount	Enter a balance amount
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31		CP1	Enter a debit amount	Enter a credit amount	Enter a balance amount
Rosenthal Co.
Date	Explanation	Ref.	Debit	Credit	Balance
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31	Balance		Enter a debit amount	Enter a credit amount	Enter a balance amount
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31		CP1	Enter a debit amount	Enter a credit amount	Enter a balance amount
Clevenger Company
Date	Explanation	Ref.	Debit	Credit	Balance
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31	Balance		Enter a debit amount	Enter a credit amount	Enter a balance amount
Choose a transaction date Oct. 1Oct. 5Oct. 15Oct. 19Oct. 29Oct. 31		CP1	Enter a debit amount	Enter a credit amount	Enter a balance amount