Transactions related to purchases and cash payments completed by Winston Cleaning Services Inc. during the month of December 2008 are as follows:
Dec. 1. Issued Check No. 57 to Liquid Klean Supplies Inc. in payment of account, $205.
Dec 3. Purchased cleaning supplies on account from Industrial Products Inc., $130.
Dec 8. Issued Check No. 58 to purchase equipment from Jefferson Equipment Sales, $2,600.
Dec 12. Purchased cleaning supplies on account from Purcell Products Inc., $190.
Dec 15. Issued Check No. 59 to Maryville Laundry Service in payment of account, $100.
Dec 17. Purchased supplies on account from Liquid Klean Supplies Inc., $245.
Dec 20. Purchased laundry services from Maryville Laundry Service on account, $95.
Dec 25. Issued Check No. 60 to Industrial Products Inc. in payment of December 3rd invoice.
Dec 31. Issued Check No. 61 in payment of salaries, $4,100.
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. Winston Cleaning Services Inc. uses the following accounts:
|
Cleaning Supplies |
14 |
|
Equipment |
18 |
|
Salary Expense |
51 |
|
Laundry Service Expense |
53 |