O. 2 EX 5-17 Purchases and cash payments journals Transactions related to purchases and cash payments completed by Wisk Away Cleaning Services Inc. during the month of May 2015 are as follows: May 1 Issued Check No. 57 to Bio Safe Supplies Inc. in payment of account, $345. 3. Purchased cleaning supplies on account from Brite N Shine Products Inc., $200. 8. Issued Check No. 58 to purchase equipment from Carson Equipment Sales, $2,860. 12. Purchased cleaning supplies on account from Porter Products Inc., $360. 15. Issued Check No. 59 to Bowman Electrical Service in payment of account, $145. 18. Purchased supplies on account from Bio Safe Supplies Inc., $240. 20. Purchased electrical repair services from Bowman Electrical Service on account, $110. 26. Issued Check No. 60 to Brite N'Shine Products Inc. in payment of May 3 invoice, 31. Issued Check No. 61 in payment of salaries, $5,600. Prepare a purchases journal and a cash payments journal to record these transactions. The forms of the journals are similar to those illustrated in the text. Place a check mark in the Post. Ref. column to indicate when the accounts payable subsidiary ledger should be posted. Wisk Away Cleaning Services Inc. uses the following accounts: Cash 11 Cleaning Supplies 14 Equipment 18 Accounts Payable 21 Salary Expense 51 Electrical Service Expense 53