Purchases and Cash Payments Journals

Happy Tails Inc. has a September 1, 20Y4 accounts payable balance of $865, which consists of $550 due Labradore Inc. and $315 due Meow Mart Inc. Transactions related to purchases and cash payments completed by Happy Tails Inc. during the month of September 20Y4 are as follows:

Sept. 4.	Purchased pet supplies from Best Friend Supplies Inc. on account, $370.
Sept. 6.	Issued Check No. 345 to Labradore Inc. in payment of account, $550.
Sept. 13.	Purchased pet supplies from Poodle Pals Inc., $1,065.
Sept. 18.	Issued Check No. 346 to Meow Mart Inc. in payment of account, $315.
Sept. 19.	Purchased office equipment from Office Helper Inc. on account, $3,640.
Sept. 23.	Issued Check No. 347 to Best Friend Supplies Inc. in payment of account from purchase made on September 4.
Sept. 27.	Purchased pet supplies from Meow Mart Inc. on account, $570.
Sept. 30.	Issued Check No. 348 to Sanders Inc. for cleaning expenses, $80.

Happy Tails Inc. uses the following accounts:

Cash	11
Pet Supplies	14
Office Equipment	18
Accounts Payable	21
Cleaning Expense	54

a. Prepare a purchases journal and a cash payments journal to record these transactions in chronological order. If an amount box does not require an entry, leave it blank.

If no entry is required in "Other Accounts Dr." then select "No entry required".

PURCHASES JOURNAL							PAGE 16
DATE	Account Credited	Post. Ref.	Accounts Payable Cr.	Pet Supplies Dr.	Other Accounts Dr.	Post. Ref.	Amount
20Y4
			()	()

CASH PAYMENTS JOURNAL						PAGE 22
DATE	Ck. No.	Account Debited	Post. Ref.	Other Accounts Dr.	Accounts Payable Dr.	Cash Cr.
20Y4
					()	()

b. Prepare a listing of accounts payable creditor balances on September 30, 20Y4. Verify that the total of the accounts payable creditor balances equals the balance of the accounts payable controlling account on September 30, 20Y4.

Happy Tails Inc.
Accounts Payable Creditor Balances
September 30, 20Y4
Meow Mart Inc.	$
Poodle Pals Inc.
Office Helper Inc.
Total creditor (supplier) accounts	$

c. Happy Tails Inc. uses a subsidiary ledger for accounts payable for all of the following reasons EXCEPT: