Schtill sells hand tools. During the month of April 2019, the following transactions occurred. Assume zero opening balances for the subledger and general journal accounts. Assume no entries were made directly to the accounts payable general ledger from the general journal. Apr 2 Purchased inventory for $6,950 on account from Block and Deck. Apr 7 Paid salaries for $2,690 with cheque #164. Apr 12 Purchased inventory for $4,380 cash from Chester Inc. with cheque #165. Apr 18 Paid the full amount owing to Block and Deck from the Apr 2 transaction with cheque #166. Apr 27 Purchased inventory for $7,020 on account from Dust Bolt Inc. Required a) Record the above transactions in the purchases journal and the cash payments journal. b) Post the appropriate transactions from the journals to the subledger accounts. c) At the end of the month, total the journals and update the accounts payable control account. Do not enter dollar signs or commas in the input boxes. Purchases Journal Page 6 Date Account Invoice Merchandise Inventory (DR) Office Supplies (DR) Other (DR) Account Payable (CR) Apr 2 Block and Deck $ $ Apr 27 Dust Bolt Inc $ Apr 30 Total Cash Payments Journal Page 4 Merchandise Inventory Date Account Cheque # Accounts Payable Other (DR) Cash (CR) DR) (DR) Salaries $ $ Apr 7 $ Expense $ $ Apr Chester Inc. $ 12 Apr $ $ Block and Deck $ 18 $ Apr $ Total $ 30 Account: Accounts Payable GL No. 200 Date Description DR CR Balance Apr 30 Adjustment from purchases Apr 30 Adjustment from cash payments | $ Account: Block and Deck Date DR CR Balance Apr 2 $ Apr 18 $ Account: Dust Bolt Inc Date DR CR Balance Apr 27 $ $YardWorks sells landscaping materials. During the month of December 2019, the following transactions occurred. Assume zero balances for the subledger and general ledger accounts. Assume no entries were made directly to the accounts payable general ledger from the general journal. Dec 5 Purchased office supplies for $610 on account from Max Office Supplies. Dec 8 Purchased inventory for $1, 170 cash from Rock Bottom with Cheque #134. Dec 15 Paid telephone bill for $380 cash with Cheque #135. Dec 17 Paid the amount owing to Max Office Supplies with Cheque #136. Dec 23 Purchased inventory for $3,500 from Paving Stones on account. Required a) Record the above transactions in the purchases journal and the cash payments journal. b) Post the appropriate transactions from the journals to the subledger accounts. c) At the end of the month, total the journals and update the accounts payable control account. Do not enter dollar signs or commas in the input boxes. Purchases Journal Page 6 Date Account Invoice Merchandise Inventory Office Supplies Other (DR) Accounts Payable (DR) (DR) (CR) Max Office Dec 5 Supplies Dec Paving Stones $ 23 $ Dec Total 31 Cash Payments Journal Page 4 Date Account Cheque # Accounts Payable Other (DR) Merchandise Inventory Cash (CR) (DR) (DR) Dec 8 Rock Bottom $ Dec Telephone $ 15 Expense $ Dec Max Office $ 17 $ Supplies $ $ Dec Total 31 Account: Accounts Payable GL No. 200 Date Description DR CR Balance Dec 31 Adjustment from purchases $ Dec 31 Adjustment from cash payments | $ + Account: Max Office Supplies Date DR CR Balance Dec 5 |$ Dec 17 $ Account: Paving Stones Date DR CR Balance Dec 23 $
