The purchases journal for Crystal View Window Cleaners Inc. is shown below. The accounts payable account has a January 1, 2012, balance of $365 of an amount due from Little Co. There were no payments made on creditor invoices during January.

a. Prepare a T account for the accounts payable creditor accounts.
b. Post the transactions from the purchases journal to the creditor accounts, and determine their ending balances.
c. Prepare T accounts for the accounts payable control and cleaning supplies accounts. Post control totals to the two accounts, and determine their ending balances.
d. Prepare a schedule of the creditor account balances to verify the equality of the sum of the creditor account balances and the accounts payable account balance.
e. How might a computerized accounting system differ from the use of a purchases journal in recording purchasetransactions?

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PURCHASES JOURNAL Page 16 Accts.Cleaning Post. Payable Supplles Ref Other Accounts Dr Post. Ref. Amount Date Account Credited 2012 Jan. 4 Kleen-Mate Supplies Inc. Cr. Dr 570 250 2,700 330 3,850 570 250 15 Little Co. 19 Office Mate Inc 26 Kleen-Mate Supplies Inc. 31 Office Equipment 2,700 330 1,150 2,700