The cash payments and purchases journals for Out of Eden Landscaping Co. are shown below. The accounts payable control account has an April 1, 2014, balance of $1,990, consisting of an amount owed to Augusta Sod Co.

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.

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CASH PAYMENTS JOURNAL Page 31 Other Ck No. Account Debited Post. Accounts Ref Accounts Payable Cash Date 2014 Apr. 4 203 Augusta Sod Co. 1,990 5 204 Utilities Expense 15 205 Home Centers Lumber Co. 24 206 Schott's Fertilizer 30 1,990 410 4,650 770 7,820 54 410 4,650 770 7,410 (21) 410 PURCHASES JOURNAL Page 22 Other Accounts Post. Accounts Landscaping Post. Payable Ref Supplies Date Account Credited 2014 Apr. 3 Home Centers Lumber Co. v Ref. Amount 4,650 4,650 4,550 770 6,010 7,810 23,790 (21) 18 7 Concrete Equipment Co.V 14 Schott's Fertilizer 24 Augusta Sod Co. 29 Home Centers Lumber Co. V 30 Equipment 4,550 770 6,010 7,810 19,240 (14) 4,550