Hansford and Harding use purchases, cash payments and general journals with their accounting system. They also maintain an accounts payable subsidiary ledger, which contains the following accounts at 31 July.

Required

(a) Prepare an Accounts Payable Control account assuming all postings for the month of July have been made, showing the appropriate posting references.

(b) Explain how each of the amounts which appear in the Accounts Payable account were obtained.

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L. Jessup Post Date Explanation Ref Debit Credit Balance 1/7 Balance 12/7 CP4 2850 5340 2490 R. Kent Post Date Explanation Ref Debit Credit Balance 1/7 Balance 20/7 CP4 1800 2780 980 W. Lau Post Date Explanation Ref Debit Credit Balance 6/7 P6 5100 5100 21/7 28/7 P6 980 6080 CP4 4 300 1780 A. Machell Post Date Explanation Ref Debit Credit Balance 1/7 Balance 3600 15/7 CP4 960 2640 22/7 P6 760 3400 B. Nicholson Post Date Explanation Ref 1/7 Balance Debit Credit Balance 6120 15/7 21/7 GJ8 3200 CP4 2920 2920