?You are the accounts payable clerk for Dorleac Enterprises. Your duties include recording purchase invoices in creditor accounts.

$($a$)$ ?Set up the following accounts in your accounts payable ledger:

$-$Corbett's Service Station

$-$Goel Equipment

$-$Noonan Fuels Lid.

$-$Wilson Supply Lid.

$($b$)$ ?The following purchase invoices $($Photo $2)$ ?represent purchases on account made by Dorleac. Record them in the accounts payable ledger. The price

shown is the final cost of the item and includes HST of $13$ ?percent.

Feb. $1$ ?Noonan Fuels Ltd$.,$ ?No$.6931$ ?for fuel oil, $$120.$

Wilson Supply Ltd$.,$ ?No$.$ ?K$-213$ ?for office supplies, $$75.$

Goel Equipment, No$.316$ ?for a printer, $$495.$

$2$ ?Corbett's Service Station, No$.179$ ?for gas and oil for the company automobiles, $$49.$

$3$ ?Goel Equipment, No$.391$ ?for filing equipment, $$260.$

Wilson Supply Ltd$.,$ ?No$.$ ?K$-272$ ?for stationery, $$50.$

$8$ ?Corbett's Service Station, No$.225$ ?for car repairs, $$160.$

Noonan Fuels Ltd$.,$ ?No$.6983$ ?for furnace servicing, $$40.$

$9$ ?Corbett's Service Station, No$.238$ ?for gasoline, $$35.$

Wilson Supply Ltd$.,$ ?No$.$ ?K$-317$ ?for miscellaneous supplies, $$24.$

$15$ ?Goel Equipment, No$.421$ ?for a cheque protecting machine, $$175.$