Happy Tails Inc. has $615 in the December 1 balance of the accounts payable control account. Transactions related to purchases and cash payments completed by Happy Tails Inc. during the month of December 2010 are as follows:

Dec. 4. Purchased pet supplies from Best Friend Supplies Inc. on account, $250.

6. Issued Check No. 345 to Larrimore Inc. in payment of account, $405.

11. Purchased pet supplies from Poodle Pals Inc., $660.

18. Issued Check No. 346 to Pets Mart Inc. in payment of account, $210.

19. Purchased office equipment from Office Helper Inc. on account, $2,000.

23. Issued Check No. 347 to Best Friend Supplies Inc. in payment of account from purchase made on December 4.

27. Purchased pet supplies from Pets Mart Inc. on account, $380.

30. Issued Check No. 348 to Sanders Inc. for cleaning expenses, $50.

a. Prepare a purchases journal and a cash payments journal to record these transactions. The forms of the journals are similar to those used in the text. Place a check mark (✔) in the Post. Ref. column to indicate when the accounts payable subsidiary ledger should be posted. Happy Tails Inc. uses the following accounts:

Office Equipment                   13

Pet Supplies                            14

Cleaning Expense                   54

b. Prepare an accounts payable subsidiary ledger on December 31, 2010. Verify that the total of the accounts payable subsidiary ledger equals the balance of the accounts payable control account on December 31, 2010.