June Devlin operates a Water Bottling Service in Yellowknife. All transactions requiring the payment of cash are recorded in the cash payments journal (page 14). The account balances as of May 1, 2016, are as follows:

Accounts Payable Ledger

Name ______________________ Balance

Mansard Co. ..................... $3,278.40

Wolfe Co. ......................... 2,078.13

Frances Co. .......................... 925.00

Higgins Co. ....................... 2,745.75

Partial General Ledger

Required
a. Journalize the following transactions.
b. Record in the accounts payable ledger and post to the general ledger as appropriate.
c. Prepare a schedule of accounts payable.
2016
May 4 Paid half the amount owed Wolfe Co. from previous purchases on account, less a 2% purchases discount, cheque No. 843.
6 Bought a used delivery truck for $13,600.00 cash, cheque No. 844, payable to Northern Motors Co.
8 Bought filter supplies for cash from Prime Filter Co., cheque No. 845, $3,465.00.
9 Paid amount due to Mansard Co, less 3% discount; cheque No. 846.
15 Bought containers from Excel Plastics Co., cheque No. 847, $1,945.00.
25 Paid Higgins Co. the amount owed, no purchases discount, cheque No. 848.
May 28 Paid rent expense to Industrial Realty, cheque No. 849, $2,400.00.
29 Paid utilities to Yellowknife Utilities Co., cheque No. 850; $174.37.
31 Paid half the amount owed Frances Co., no discount, cheque No. 851.

Account Number Balance $21,578.34 Cash Delivery Truck |Accounts Payable Purchases Purchases Discount Rent Expense 1110 1500 9.027.28 42,723.67 2100 5100 5150 634.88 6400 800.00 295.20 Utilities Expense 6800