Purchases and Cash Payments Journals; Accounts Payable Subsidiary and General Ledgers AquaFresh Water Testing Service was established on April 16. AquaFresh uses field equipment and field supplies (chemicals and other supplies) to analyze water for unsafe contaminants in streams, lakes, and ponds. Transactions related to purchases and cash payments during the remainder of April are as follows: April 16. Issued Check No. 1 in payment of rent for the remainder of April, $3,500. April 16. Purchased field supplies on account from Hydro Supply Co., $5,340. April 16. Purchased field equipment on account from Pure Equipment Co., $21,450. April 17. Purchased office supplies on account from Best Office Supply Co., $510. April 19. Issued Check No. 2 in payment of field supplies, $3,340, and office supplies, $400. Post the journals to the accounts payable subsidiary ledger. April 23. Purchased office supplies on account from Best Office Supply Co., $660. April 23. Issued Check No. 3 to purchase land, $140,000. April 26, April 24, Issued Check No. 4 to Hydro Supply Co. in payment of April 16 invoice, $5,340. Issued Check No. 5 to Pure Equipment Co. in payment of April 16 invoice, $21,450. Post the journals to the accounts payable subsidiary ledger. April 30. April 30. April 30. Acquired land in exchange for field equipment having a cost of $12,000. Purchased field supplies on account from Hydro Supply Co., $7,650. Issued Check No. 6 to Best Office Supply Co. in payment of April 17 invoice, $510.