The cash payment and purchases journals for Lasting Spring Landscaping Co. are shown below. The accounts payable control account has a June 1, 2007 balance of $1,620, consisting of an amount owed to Augusta Sod Co.

Prepare the schedule of accounts payable and determine that the total agrees with the ending balance of the Accounts Payable controllingaccount.

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CASH PAYMENTS JOURNAL Page 31 Other Accounts Post. Accounts Payable Cash Ck. Date No. Account Debited Ref Dr. Cr. 2007 June 4 203 Augusta Sod Co. 5 204 Utilities Expense 1,620 1,620 325 3,850 3,850 970 6,440 6,765 54 325 15 205 Mayfield Lumber Co. 27 206 Owens Fertilizer 970 30 325 (21) PURCHASES JOURNAL Page 22 Other Accounts Dr Accounts Landscaping Post. Payable Supplies Account Post Ref. Amount Date Account Credited 2007 June 3 Mayfield Lumber Co.3,850 Cr. 3,850 7 Gibraltar Insurance Co. 14 Owens Fertilizer 24 Augusta Sod Co. 1.100 970 /7,340 29 Mayfield Lumber Co. 3,140 16,400 Prepaid Insurance 17 1,100 970 7,340 3,140 15,300 (14) 30 1,100 (21)