The Bar Harbor Blueberry Farm is a family-owned, 200-acre farm that grows and sells blueberries to grocery stores, blueberry wholesalers, and small roadside stands. Bar Harbor has 25 full-time employees and hires 150 to 200 seasonal workers for the harvest.

For the past six summers, you have picked berries for Bar Harbor. When you graduated, you were hired full-time as the accountant/office manager. Until now, Bar Harbor kept most of its accounting records in a big file box. Jack Phillips, the owner, would like a more organized approach to the farms accounting records. He has asked you to establish a proper set of books. You decide to start by establishing appropriate journals and ledgers for these transactions.

Presented below are a set of vendor invoices and a few partially completed journals and ledgers. Your job is to record these transactions and update the appropriate ledgers. Be sure to leave a proper audit trail. You must use Excel to complete this problem.

VENDOR INVOICES

DATE	SUPPLIER INVOICE	SUPPLIER NAME	SUPPLIER ADDRESS	AMOUNT
March 7	AJ34	Bud's Soil Prep	PO Box 34	$2,067.85
March 11	14568	Osto Farmers Suppy	45 Main	$67.50
March 14	893V	Whalers Fertilizer	Route 34	$5,000.00
March 21	14699	Osto Farmers Supply	45 Main	$3,450.37
March 21	10102	IFM Wholesale	587 Longview	$4,005.00
March 24	10145	IFM Wholesale	587 Longview	$267.88

PURCHASES JOURNAL

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DATE	SUPPLIER	SUPPLIER INVOICE	ACCT NUMBER	POST REF	AMOUNT
March 7	Bud's Soil Prep	AJ34			$2,067.85

GENERAL LEDGER

ACCOUNTS PAYABLE - Account Number 300

DATE	DESCRIPTION	POST REF	DEBIT	CREDIT	BALANCE
March 1	Balance Forward				$18,735.55

GENERAL LEDGER

PURCHASES - Account Number: 300

DATE	DESCRIPTION	POST REF	DEBIT	CREDIT	BALANCE
March 1	Balance Forward				$54,688.49

ACCOUNTS PAYABLE SUBSIDIARY LEDGER

Accounting No: 23 - Bud's Soil Prep - P.O. BOX 34 - Terms: 2/10, Net 30

DATE	DESCRIPTION	DEBIT	CREDIt	BALANCE

Accounting No: 24 - Osto Farmers Supply - 45 Main - Terms: 2/10, Net 30

DATE	DESCRIPTION	DEBIT	CREDIt	BALANCE

Accounting No: 36 - Whalers Fertilizer - Route 34 - Terms: 2/10, Net 30

DATE	DESCRIPTION	DEBIT	CREDIt	BALANCE

Accounting No: 38 - IFM Wholesale - 587 Longview - Terms: 2/10, Net 30

DATE	DESCRIPTION	DEBIT	CREDIt	BALANCE