Sterling Forest Landscaping designs and installs landscaping. The landscape designers and office staff use office supplies, while field supplies (rock, bark, etc.) are used in the actual landscaping. Purchases on account completed by Sterling Forest Landscaping during October are as follows:

Oct. 2.		Purchased office supplies on account from Meade Co., $5,300.
5.		Purchased office equipment on account from Peach Computers Co., $7,620.
9.		Purchased office supplies on account from Executive Office Supply Co., $550.
13.		Purchased field supplies on account from Yamura Co., $6,030.
14.		Purchased field supplies on account from Omni Co., $790.
17.		Purchased field supplies on account from Yamura Co., $14,340.
24.		Purchased field supplies on account from Omni Co., $4,040.
29.		Purchased office supplies on account from Executive Office Supply Co., $360.
31.		Purchased field supplies on account from Omni Co., $5,290.

Note: Posting references have been provided.

Required:

1. Insert the following balances in the general ledger as of October 1:

14	Field Supplies	$10,790
15	Office Supplies	2,480
18	Office Equipment	36,380
21	Accounts Payable	9,260

After completing the recording of transactions in part 3, post the purchases journal to the accounts in the general ledger. If an amount box does not require an entry, leave it blank.

2. Insert the following balances in the accounts payable subsidiary ledger as of October 1:

Executive Office Supply Co.	$3,060
Meade Co.	6,200
Omni Co.	-
Peach Computers Co.	-
Yamura Co.	-

After completing the recording of transactions in part 3, post to the creditor accounts in the accounts payable subsidiary ledger immediately after each entry. If an amount box does not require an entry, leave it blank.

3. Journalize the transactions for October (in chronological order), using the purchases journal below (p. 30) similar to the one illustrated in this chapter. Post to the creditor accounts in the accounts payable subsidiary ledger (in part 2) immediately after each entry.

4. Post the purchases journal to the accounts in the general ledger (in part 1). If an amount box does not require an entry, leave it blank.

If no other account is needed in the "Other Accounts Dr." column select "No entry required".

5a. What is the sum of the creditor balances in the subsidiary ledger at October 31? __________

5b. What is the balance of the accounts payable controlling account at October 31? __________