Tails Inc, during the month of September 20V4 are as follow5: Sept. 4. Purchased pet supplies from Best Friend Supplies Inc, on account, $230. Sept. 6. Issued Check No. 345 to Labradore Inc. in payment of account, $340. Sept. 13. Purchased pet supplies from Poodle Pals Inc., $655. Sept. 18. Issued Check No. 346 to Meow Mart Inc, in payment of account, $195. Sept. 19. Purchased office equipment from Office Helper Inc, on account, $2,240. 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, $350. Sept. 30. Issued Check No. 348 to Sanders Inc. for cleaning expenses, $50, Happy Tails Inc. uses the following accounts: a. Prepare a purchases journal and a cash payments joumal 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", CASH PAYMENTS JOURNAL CASH PAYMENTS JOURNAL PAGE 22 c. Happy Tails Inc, uses a subsidiary ledger for accounts payable for all of the following reasons EXCEPT