The cash payments and purchases journals for Outdoor Artisan Landscaping follow. The accounts payable control account has a June 1, 20Y1

The cash payments and purchases journals for Outdoor Artisan Landscaping follow. The accounts payable control account has a June 1, 20Y1, balance of $2,230, consisting of an amount owed to Augusta Sod Co.

CASH PAYMENTS JOURNAL Page 31 Date Ck. No. Account Debited Post.  Ref. Other Accounts Dr. Accounts Payable Dr. Cash Cr. 20Y1 June  4 203 Augusta Sod Co. ✓ 2,230 2,230 5 204 Utilities Expense 54 440 440 15 205 Home Centers Lumber Co. ✓ 5,210 5,210 24 206 Nu Lawn Fertilizer ✓ 910 910 30440 8,350 8,790 (✓) (21) (11) PURCHASES JOURNALPage 22 Date Account Credited Post.   Ref. Accounts Payable Cr. Landscaping Supplies Dr. Other Accounts   Dr. Post. Ref. Amount 20Y1 June  3 Home Centers Lumber Co. ✓ 5,210 5,210 7 Concrete Equipment Co. ✓ 6,700 Equipment 18 6,700 14 Nu Lawn Fertilizer ✓ 910 910 24 Augusta Sod Co. ✓ 6,450 6,450 29 Home Centers Lumber Co. ✓ 8,430 8,430 3027,700 21,0006,700 (21) (14)(✓)

Prepare a schedule of the accounts payable creditor balances and determine that the total agrees with the ending balance of the accounts payable controlling account.

Answer:

Augusta Sod Co.$ 6,450

Concrete Equipment Co.6,700

Home Centers Lumber Co.8,430

Nu Lawn Fertilizer0

Total accounts payable$21,580

Note:  The account balances are determined by subtracting the debits from the credits

for each account.

Balance, June 1, 20Y1$ 2,230

Total credits (from purchases journal)27,700

Total debits (from cash payments journal)(8,350)

Balance, June 30, 20Y1$21,580