Landscaping follow. The cash payments and purchases journal for Outdoor Artisan to Augusta Sod Co The accounts payable control account has a June 1, 20Y1, balance of $2,710, consisting of an amount owed CASH PAYMENTS 3OURNAL Page 31 Accounts Payable Dr. Date Ck. No. Account Debited Post R ef. Other Accounts Dr. Cash Cr 20Y1 June 4 203 Augusta Sod Co 2,710 5 204 Utilities Expense 15 205 Home Centers 24 206 Nu Lawn Fertilizer 4,440 30 350 7,940 (21) Page 22 PURCHASES JOURNAL Accounts Landscaping Payable Cr. Supplies Dr. Post Ref Amount Post Ref . Date Account Credited 4,440 4,440 2,060 Equipment 18 2,060 7 Concrete Equipment Co 790 14 Nu Lawn Fertilizer 5,450 5,450