Transactions related to purchases and cash payments completed by Lake County Cleaning Services Inc. during the month of May 2010 are as follows:

May  1. Issued Check No. 57 to Liquid Klean Supplies Inc. in payment of account, $235.

3. Purchased cleaning supplies on account from Industrial Products Inc., $140.

8. Issued Check No. 58 to purchase equipment from Jefferson Equipment Sales, $2,400.

12. Purchased cleaning supplies on account from Porter Products Inc., $205.

15. Issued Check No. 59 to Maryville Laundry Service in payment of account, $120.

17. Purchased supplies on account from Liquid Klean Supplies Inc., $265.

20. Purchased laundry services from Maryville Laundry Service on account, $100.

25. Issued Check No. 60 to Industrial Products Inc. in payment of May 3 invoice.

31. Issued Check No. 61 in payment of salaries, $4,600.

Prepare a purchases journal and a cash payments journal to record these transactions. The forms of the journals are similar to those illustrated in the text. Place a check mark (✔) in the Post. Ref. column to indicate when the accounts payable subsidiary ledger should be posted. Lake County Cleaning Services Inc. uses the following accounts:

Cleaning Supplies                   14

Equipment                               18

Salary Expense                         51

Laundry Service Expense        53