Transactions related to purchases and cash payments completed by Marion Cleaning Services Inc. during the month of August 2012 are as follows:

Aug. 1. Issued Check No. 57 to Liquid Klean Supplies Inc. in payment of account, $275.

3. Purchased cleaning supplies on account from Sani-Fresh Products Inc., $160.

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

12. Purchased cleaning supplies on account from Porter Products Inc., $250.

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

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

20. Purchased laundry services from Abbott Laundry Service on account, $140.

26. Issued Check No. 60 to Sani-Fresh Products Inc. in payment of August 3 invoice.

31. Issued Check No. 61 in payment of salaries, $5,200.

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. Marion Cleaning Services Inc. uses the following accounts:

Cash ...........11

Cleaning Supplies ........14

Equipment .........18

Accounts Payable ......21

Salary Expense .......51

Laundry Service Expense ...53