The following transactions occurred during December, the first month of operations for Harris Company. Prepare journal entries and create a T-account for accounts payable that includes the following five transactions.

1	Purchased $1,100 of inventory on account.
2	Purchased $900 of inventory on account.
3	Paid suppliers $1,200.
4	Purchased $1,000 of inventory on account.
5	Paid suppliers $900.