Transactions related to purchases and cash payments completed by Winston Cleaning Services Inc. during the month of December 2008 are as follows:

Dec. 1. Issued Check No. 57 to Liquid Klean Supplies Inc. in payment of account, $205.

3. Purchased cleaning supplies on account from Industrial Products Inc., $130.

8. Issued Check No. 58 to purchase equipment from Jefferson Equipment Sales, $2,600.

12. Purchased cleaning supplies on account from Purcell Products Inc., $190.

15. Issued Check No. 59 to Maryville Laundry Service in payment of account, $100.

17. Purchased supplies on account from Liquid Klean Supplies Inc., $245.

20. Purchased laundry services from Maryville Laundry Service on account, $95.

25. Issued Check No. 60 to Industrial Products Inc. in payment of December 3rd invoice.

31. Issued Check No. 61 in payment of salaries, $4,100.

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. Winston Cleaning Services Inc. uses the following accounts:

Cleaning Supplies .......14

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

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

Laundry Service Expense .....53