June 6, Purchases and Cash Payments Journals Happy Tails Inc. has a June 1, 2016 accounts payable balance of $600, which consists of $360 due Labradore Inc. and $240 due Meow Mart Inc. Transactions related to purchases and cash payments completed by Happy Tails Inc. during the month of June 2016 are as follows: June 4. Purchased pet supplies from Best Friend Supplies Inc. on account, $255. Issued Check No. 345 to Labradore Inc. in payment of account, $360. June 13. Purchased pet supplies from Poodle Pals Inc., 710. June 18. Issued Check No. 346 to Meow Mart Inc. in payment of account, $240. June 19. Purchased office equipment from Office Helper Inc, on account, $2,670. June 23. Issued Check No. 347 to Best Friend Supplies Inc. in payment of account from purchase made on June 4. June 27. Purchased pet supplies from Meow Mart Inc. on account, $400. June 30. Issued Check No. 348 to Jennings Inc. for deaning expenses, $65. Happy Tails Inc, uses the following accounts: Cash 11 Pet Supplies 14 Office Equipment 18 Accounts Payable Cleaning Expense 21 54 Cleaning Expense 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. Ignore posting references for this exercise. If no entry is required in "Other Accounts Dr. then select "No entry required". PURCHASES JOURNAL DATE Account Credited Post. Rel. Accounts Payable Cr. Pet Supplies Dr. Other Accounts Dr. 2016 June 30 PAGE 16 Supplies Dr. Other Accounts Dr. Post. Ref. Amount CASH PAYMENTS JOURNAL PAGE 22 DATE Ck. No. Account Debited Post. Ref. Other Accounts Dr. Accounts Payable Dr. Cash Cr. 2016 bune 30 b. Prepare a listing of accounts payable creditor balances on June 30, 2016. Verify that the total of the accounts payable creditor balances equals the balance of the accounts payable controlling account on June 30, 2016. Happy Tails Inc. Accounts Payable Creditor Balances June 30, 2016 Meow Mart Inc Poodle Pals Inc. Office Helper Inc Total creditor (supplier) accounts cHappy Tails Inc. uses a subsidiary ledger for accounts payable for all of the following reasons Exd PT