Reference no: EM131122421
1. Transactions related to purchases and cash payments completed by Lake County Cleaning Services Inc. during the month of May 2010 are as follows:
May 1. Issued Check No. 57 to Liquid Klean Supplies Inc. in payment of account, $235.
3. Purchased cleaning supplies on account from Industrial Products Inc., $140.
8. Issued Check No. 58 to purchase equipment from Jefferson Equipment Sales, $2,400.
12. Purchased cleaning supplies on account from Porter Products Inc., $205.
15. Issued Check No. 59 to Maryville Laundry Service in payment of account, $120.
17. Purchased supplies on account from Liquid Klean Supplies Inc., $265.
20. Purchased laundry services from Maryville Laundry Service on account, $100.
25. Issued Check No. 60 to Industrial Products Inc. in payment of May 3 invoice.
31. Issued Check No. 61 in payment of salaries, $4,600.
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. Lake County Cleaning Services Inc. uses the following accounts:
Cleaning Supplies 14
Equipment 18
Salary Expense 51
Laundry Service Expense 53
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