Total each column of the purchases journal.

$2.$ Open the following four$-$column accounts in the accounts payable subsidiary

ledger: Accounts Payable$$Bird Co$.$; Accounts Payable$$Mayer Co$.$; Accounts

Payable$$Silly Co$.$ Post the transactions to the accounts payable subsidiary ledger.

$3.$ Open the following selected four$-$column accounts in the general ledger:

Merchandise Inventory $(115)$; Office Supplies $(116)$; Furniture $(151)$; Accounts

Payable $(211).$ Post the total of each column to the general ledger. Also, post the

Other Accounts column to the general ledger.

$4.$ Balance the total of the vendor ending balances in th