Wildhorse Company's chart of accounts includes the following selected accounts. 101 Cash 201 120 306 Accounts Payable Owner's Drawings Cost of Goods Sold Inventory Prepaid Insurance Equipment 130 505 157 On October 1, the accounts payable ledger of Wildhorse Company showed the following balances: Uggla Company $2,900, Orr Co.$ 2,530, Rosenthal Co.$1,730, and Clevenger Company $ 3,660. The October transactions involving the payment of cash were as follows. Oct. 1 Purchased merchandise, check no. 63, $ 230. 3 5 10 15 Purchased equipment, check no. 64, $ 810. Paid Uggla Company balance due of $ 2,900, less 2% discount, check no. 65, $ 2,842. Purchased merchandise, check no. 66, $ 2,300. Paid Rosenthal Co. balance due of $ 1,730, check no.67. C. Wildhorse, the owner, pays his personal insurance premium of $ 350, check no. 68. Paid Orr Co. in full for invoice no. 610, $ 1,900 less 2% cash discount, check no.69,$ 1,862. Paid Clevenger Company in full for invoice no. 264, $ 2,540, check no. 70. 16 19 29 General Ledger Accounts Payable Date Explanation Ref. Debit Credit Balance Balance CP1 Accounts Payable Subsidiary Ledger Uggla Company Date Explanation Ref. Debit Credit Balance Balance CP1 Orr Co. Date Explanation Ref. Debit Credit Balance Balance CP1 Rosenthal Co. Date Explanation Ref. Debit Credit Balance Balance CP1 Clevenger Company Date Explanation Ref. Debit Credit Balance Balance CP1