Peter Jenkins operates a photo printing centre in Whitehorse. All transactions requiring the payment of cash are recorded in the cash payments journal (page 5). The account balances as of April 1, 2019, are as follows:

a. Journalize the Transactions

b. Record to the accounts payable subsidiary ledger and post to the general ledger as appropriate. For the following: Charles Co., Magnus Co., JSF Co., P. Goldman Co.

c. Complete the partial General ledger below. For Cash, Inventory, Truck, Accounts Payable, Rent Expense, Utilities Expense,

d. Prepare a schedule of accounts payable.

Accounts Payable Ledger Name Balance Charles Co. $ 2,250 Magnus Co. 1,200 JSF Co. 950 P. Goldman Co. 2,100 Partial General Ledger Account Number Balance Cash 110 $ 18,000 115 150 Inventory Delivery Truck Accounts Payable Rent Expense Utilities Expense 210 6,500 610 620 2019 April 3 Paid half the amount owed Magnus Co. from previous purchases on account, less a 5% purchases discount, cheque No. 211. 3 Bought a used delivery truck for $7,500 cash, cheque No. 212, payable to Ring Motors Co. 7 Bought merchandise for cash from Dart Co., cheque No. 213, $3,200. 18 Bought additional merchandise from Tack Co., cheque No. 214, $1,650. 24 Paid P. Goldman Co. the amount owedno purchases discount, cheque No. 215. 27 Paid rent expense to Duke's Realty Trust, cheque No. 216, $2,300. 28 Paid utilities to City Utility Co., cheque No. 217, $340. 30 Paid half the amount owed JSF Co., no discount, cheque No. 218. Page 5 Cash Payments Journal Sundry Account Debited PR Accounts Accounts Date Payable Cash Chq. No. Inventory Dr. Inventory Cr. 2019 Dr. Dr. Cr. Apr. 211 212 213 214 Charles Co. Dr. Date Explanation PR Debit Credit Cr. Balance Apr. Balance Magnus Co. Cash Account No. 110 Dr. Date Explanation PR Debit Credit Cr. Balance Apr. Schedule of Accounts Payable April 30, 2019 Charles Co. Magnus Co. JSF Co. III P. Goldman Co. Total Accounts Payable Accounts Payable Ledger Name Balance Charles Co. $ 2,250 Magnus Co. 1,200 JSF Co. 950 P. Goldman Co. 2,100 Partial General Ledger Account Number Balance Cash 110 $ 18,000 115 150 Inventory Delivery Truck Accounts Payable Rent Expense Utilities Expense 210 6,500 610 620 2019 April 3 Paid half the amount owed Magnus Co. from previous purchases on account, less a 5% purchases discount, cheque No. 211. 3 Bought a used delivery truck for $7,500 cash, cheque No. 212, payable to Ring Motors Co. 7 Bought merchandise for cash from Dart Co., cheque No. 213, $3,200. 18 Bought additional merchandise from Tack Co., cheque No. 214, $1,650. 24 Paid P. Goldman Co. the amount owedno purchases discount, cheque No. 215. 27 Paid rent expense to Duke's Realty Trust, cheque No. 216, $2,300. 28 Paid utilities to City Utility Co., cheque No. 217, $340. 30 Paid half the amount owed JSF Co., no discount, cheque No. 218. Page 5 Cash Payments Journal Sundry Account Debited PR Accounts Accounts Date Payable Cash Chq. No. Inventory Dr. Inventory Cr. 2019 Dr. Dr. Cr. Apr. 211 212 213 214 Charles Co. Dr. Date Explanation PR Debit Credit Cr. Balance Apr. Balance Magnus Co. Cash Account No. 110 Dr. Date Explanation PR Debit Credit Cr. Balance Apr. Schedule of Accounts Payable April 30, 2019 Charles Co. Magnus Co. JSF Co. III P. Goldman Co. Total Accounts Payable