Accounts Payable Subsidiary Ledger

The cash payments and purchases journals for Magnolia Landscaping follow. The accounts payable control account has a June $1,20$Y$1,$ balance of $$4,120,$ 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$.$

$20$Y$1$

June $4203$ Augusta Sod Co$.4,1204,120$

$5204$ Utilities Expense $54540540$

$15205$ Home Centers Lumber Co$.6,7606,760$

$24206$ Nu Lawn Fertilizer $1,1901,190$

$3054012,07012,610$

$()(21)(11)$

PURCHASES JOURNAL Page $22$

Date Account Credited Post Ref. Accounts Payable Cr$.$ Landscaping Supplies Dr$.$ Other Accounts Dr$.$ Post Ref. Amount

$20$Y$1$

June $3$ Home Centers Lumber Co$.6,7606,760$

$7$ Concrete Equipment Co$.3,130$ Equipment $183,130$

$14$ Nu Lawn Fertilizer $1,1901,190$

$24$ Augusta Sod Co$.8,2808,280$

$29$ Home Centers Lumber Co$.4,2004,200$

$3023,56020,4303,130$

$(21)(14)()$

Question Content Area

Prepare a schedule of the accounts payable creditor balances. If an amount is zero, enter $"0".$

Magnolia Landscaping

Accounts Payable Creditor Balances

June $30,20$Y$1$

Augusta Sod Co$.$ $fill in the blank $41$a$574$f$63010001\_1$

Concrete Equipment Co$.$ fill in the blank $41$a$574$f$63010001\_2$

Home Centers Lumber Co$.$ fill in the blank $41$a$574$f$63010001\_3$

Nu Lawn Fertilizer fill in the blank $41$a$574$f$63010001\_4$

Total accounts payable $fill in the blank $41$a$574$f$63010001\_5$

Question Content Area

After you prepare the schedule of accounts payable creditor balances, determine that the total agrees with the ending balance of the Accounts Payable controlling account.

Magnolia Landscaping

Accounts Payable

$($Controlling$)$

Balance, June $1,20$Y$1$ $fill in the blank $2930$bff$9606300$f$\_1$

Total credits $($from purchases journal$)$ fill in the blank $2930$bff$9606300$f$\_2$

Total debits $($from cash payments journal$)$ fill in the blank $2930$bff$9606300$f$\_3$

Balance, June $30,20$Y$1$ $fill in the blank $2930$bff$9606300$f$\_4$