McNabb Company's chart of accounts includes the following selected accounts:

$101$ Cash $201$ Accounts Payable

$120$ Merchandise Inventory $306$ M$.$ McNabb, Drawings

$130$ Prepaid Insurance

$157$ Equipment

On November $1$ the accounts payable ledger of the McNabb Company showed the following balances: Norton Company, $$1,800$; Muir and Sons, $$2,600$; Brie Co$.,$ $$1,350$; and Datson Company, $$3,250.$ The November transactions involving the payment of cash were as follows:

Nov. $1$

Purchased merchandise, cheque no$.63,$ $$750.$

$3$

Purchased equipment, cheque no$.64,$ $$900.$

$5$

Paid Norton Company balance due of $$1,800,$ cheque no$.65.$

$10$

Purchased merchandise, cheque no$.66,$ $$2,400.$

$15$

Paid Brie Co$.$ balance due, cheque no$.67.$

$16$

Paid insurance premium of $$450,$ cheque no$.68.$

$19$

Paid Muir and Sons in full for invoice no$.610$ using cheque no$.69,$ $$1,500.$

$29$

Paid Datson Company in full for invoice no$.264$ with cheque no$.70$; $$2,250.$

Instructions

$($a$)$ Journalize the transactions above in cash payments journal with columns for Cash, Merchandise Inventory, Accounts Payable, and Other Accounts. Foot and cross$-$foot the journal. $($Use CP$1$ as journal page number.$)$

$($b$)$ Insert the beginning balances in the Accounts Payable control and subsidiary accounts, and post the November transactions to these accounts.

$($c$)$ Prove the agreement of the control account and the subsidiary account balances.