Transactions related to purchases and cash payments completed by Safety Clean Inc. during the month of May 2007 are as follows:

May 1. Issued Check No. 57 to Liquid Klean Supplies, Inc., in payment of account, $145.

3. Purchased cleaning supplies on account from Industrial Products, Inc., $85.

8. Issued Check No. 58 to purchase equipment from Hamilton Equipment Sales, $450.

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

15. Issued Check No. 59 to Fountain Laundry Service in payment of account, $115.

17. Purchased supplies on account from Liquid Klean Supplies, $170.

20. Purchased laundry services from Fountain Laundry Service on account, $70.

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

31. Issued Check No. 61 in payment of salaries, $2,900.

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, as appropriate. Safety Clean uses the following accounts:

Equipment .........18

Salary Expense ........51

Laundry Service Expense ....53