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 24. Issued Check No. 4 to Hydro Supply Co. in payment of April

16 invoice, $5,340.

April 26. 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. Acquired land in exchange for field equipment having a

cost of $12,000.

April 30. Purchased field supplies on account from Hydro Supply Co., $7,650.

April 30. Issued Check No. 6 to Best Office Supply Co. in payment of

April 17 invoice, $510.

April 30. Purchased the following from Pure Equipment Co. on

account: field supplies, $1,340, and field equipment, $4,700.

April 30. Issued Check No. 7 in payment of salaries, $29,400.

Post the journals to the accounts payable subsidiary ledger.

Required:

1. Journalize the transactions (in chronological order as presented

in the data) for April. Use a purchases journal and a cash payments

journal, and a two-column general journal. Use debit columns for Field

Supplies, Office Supplies, and Other Accounts in the purchases

journal. Refer to the following partial chart of accounts:

11 Cash 19 Land

14 Field Supplies 21 Accounts Payable

15 Office Supplies 61 Salary Expense

17 Field Equipment 71 Rent Expense

At the points indicated in the narrative of transactions, post to the

following accounts in chronological order in the accounts payable

subsidiary ledger:

Best Office Supply Co.

Hydro Supply Co.

Pure Equipment Co.

For those boxes in which no entry is required, leave the box blank. If

no other account is needed in the "Other Accounts Dr." column select

"No Entry Required"