Transactions related to purchases and cash payments completed by Brite Way Cleaning Services Inc. during the month of May 2016 are as follows:

May 1. Issued Check No. 57 to Liquid Klean Supplies Inc. in payment of account, $395.

3. Purchased cleaning supplies on account from Sani-Fresh Products Inc., $220.

8. Issued Check No. 58 to purchase equipment from Carson Equipment Sales, $3,150.

May 12. Purchased cleaning supplies on account from Porter Products Inc., $400.

15. Issued Check No. 59 to Bowman Electrical Service in payment of account, $165.

18. Purchased supplies on account from Liquid Klean Supplies Inc., $275.

20. Purchased electrical repair services from Bowman Electrical Service on account, $150.

26. Issued Check No. 60 to Sani-Fresh Products Inc. in payment of May 3 invoice.

31. Issued Check No. 61 in payment of salaries, $6,500.

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. Brite Way Cleaning Services Inc. uses the following accounts:

Cash.................................. 11

Cleaning Supplies...................14

Equipment ...........................18

Accounts Payable.................. 21

Salary Expense..................... 51

Electrical Service Expense.........53