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Problem 1: Record the transactions in the purchases journal, post entries from the purchases journal to the account's payable subsidiary ledger, post the purchases journal to the general ledger, prepare the schedule of charges payable.
Transactions from XYZ trading company for January 2016 are listed below:
Jan. 02: Purchased merchandise on account from S & Co. for $900, invoice No. 105Jan. 06: Purchased merchandise on account from A & Co. for $3,200, invoice No. 240Jan. 08: Purchased merchandise on account from Z Brothers for $360, invoice No. 115Jan. 15: Purchased merchandise on account from S & Co for $800, invoice No. 305Jan. 25: Purchased merchandise on account from S & Co for $700, invoice No. 395Jan. 31: Purchased merchandise on account from Z Brothers for $300, invoice No. 345
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