the cash payments and purchases journals for out of eden landscaping co are shown be 551369

EX 5-16 Accounts payable subsidiary ledger

The cash payments and purchases journals for Out of Eden Landscaping Co. are shown below. The accounts payable control account has a June 1, 2012, balance of $2,450, consisting of an amount owed to Augusta Sod Co.

		CASH PAYMENTS JOURNAL
					Other	Accounts
	Ck.			Post.	Accounts	Payable	Cash
Date	No.	Account Debited		Ref.	Dr.	Dr.	Cr.
2012
Jun. 4	203	Augusta Sod Co		v		2,450	4,000
5	204	Utilities Expense		54	410
15	205	Kopp Lumber Co.		v		5,135
24	206	Schott’s Fertilizer		v		820
30					410	8,405
					(v)	(21)

		PURCHASES JOURNAL
			Accounts	Landscaping	Other
		Post.	Payable	Supplies	Accounts	Post.
Date	Account Credited	Ref.	Cr.	Dr.	Dr	Ref.	Amount
2012
June 3	Kopp Lumber Co.	v	5,135	5,135
7	Concrete Equipment Co,	v	2,650		Equipment	18	2,650
14	Schott’s Fertilizer	v	820	820
24	Augusta Sod Co.	v	6,010	6,010
29	Kopp Lumber Co.	v	7,200	7,200
30			21,815	19,165			2,650
			(21)	(14)			()

Prepare a schedule of the accounts payable subsidiary ledger balances, and determine that the total agrees with the ending balance of the accounts payable account.

the cash payments and purchases journals for out of eden landscaping co are shown be 551369

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