MetaFollowing is information from Jesper Company for its first month of business.

Credit Purchases Cash Paid

January $9$ Bailey Company $ $16,000$ January $19$ Bailey Company $ $11,100$

January $18$ Johnson Brothers $7,600$ January $27$ Johnson Brothers $7,600$

January $22$ Preston Company $8,200$ January $31$ Preston Company $6,400$

Post the above transactions in the accounts payable subsidiary ledger.

Post the accounts payable balance in the general ledger at month's end.

Post the above transactions in the accounts payable subsidiary ledger.