Only need help with f on the credit side for the account name. The names I can use are accounts payable, accounts recievable, accrued expenses, consulting expenses, prepaid consulting expenses, supplies, or telephone expense.

You are engaged to perform an audit of the Giordani Corporation for the year ended December 31, 2018. You have decided to perform the following cutoff test for payables and accruals. Select all items greater than $25,000 for two business days before and after year- end from the purchases journal and ensure that all transactions are recorded in the proper period During your firm's observation of Giordani's physical inventory you obtained the following cutoff information the last receiving report number in 2018 was 49,745. Your audit work identified the following items for further investigation: Selections from the December 2018 Purchase Journal Date RR# Vendor Name Amount Explanation a 12/30 49,742 Allen Chem. $ 29,875 Chemicals purchased for manufacturing process. b. 12/31 Khan Consulting $ 45,000 Payment for consulting services for the three-month period beginning December 1, 2018. The $45,000 was charged to consulting expenses. 12/31 49,744 Goff Materials $205,000 Raw materials used in the manufacturing process. none C. d. e f Date 1/01 1/02 1/02 RRE 49,746 49,743 none Selections from the January 2019 Purchase Journal Vendor Name Amount Explanation Temper Trucks $ 75,985 Purchase of a new forklift. Pack Products $ 42,000 Paper products used in manufacturing process. Telecom Inc $ 32,450 December 2018 telephone bill. 6 f 32.450 Telephone expense Accounts payable 32.450