Transactions related to purchases and cash payments completed by Wisk Away Cleaning Services Inc. during the month of May 20Y5 are as follows:

May 1. Issued Check No. 57 to Bio Safe Supplies Inc. in payment of account, $345.

3. Purchased cleaning supplies on account from Brite N' Shine Products Inc., $200.

8. Issued Check No. 58 to purchase equipment from Carson Equipment Sales, $2,860.

12. Purchased cleaning supplies on account from Porter Products Inc., $360.

15. Issued Check No. 59 to Bowman Electrical Service in payment of account, $145.

18. Purchased supplies on account from Bio Safe Supplies Inc., $240.

20. Purchased electrical repair services from Bowman Electrical Service on account, $110.

26. Issued Check No. 60 to Brite N' Shine Products Inc. in payment of May 3 invoice.

31. Issued Check No. 61 in payment of salaries, $5,600.

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. Wisk Away Cleaning Services Inc. uses the following accounts:

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

Cleaning Supplies ......................14

Equipment ..............................18

Accounts Payable .....................21

Salary Expense .........................51

Electrical Service Expense ...........53