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 $750 of inventory on account.
2	Purchased $200 of inventory on account.
3	Paid suppliers $600.
4	Purchased $500 of inventory on account.
5	Paid suppliers $300.

General Journal
Ref.	Description	Debit	Credit
(1)	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	To record purchase of inventory on account.
(2)	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	To record purchase of inventory on account.
(3)	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	To record payment to suppliers.
(4)	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	To record purchase of inventory on account.
(5)	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	AnswerAccounts PayableCashCost of Goods SoldInventory	Answer	Answer
	To record payment to suppliers.

Accounts Payable
(1)	Answer	Answer
(2)	Answer	Answer
(3)	Answer	Answer
(4)	Answer	Answer
(5)	Answer	Answer
Balance	Answer	Answer