Manilow Company’s chart of accounts includes the following selected accounts.

101 Cash                                     201 Accounts Payable
120 Merchandise Inventory        332 Dividends
130 Prepaid Insurance               505 Cost of Goods Sold
157 Equipment

On October 1 the accounts payable ledger of Manilow Company showed the following balances: Gibson Company $1,700, Milo Co. $2,500, Newsome Co. $1,400, and Pagan Company $3,700. The October transactions involving the payment of cash were as follows.

Oct. 1 Purchased merchandise, check no. 63, $700.
3 Purchased equipment, check no. 64, $800.
5 Paid Gibson Company balance due of $1,700, less 2% discount, check no. 65, $1,666.
10 Purchased merchandise, check no. 66, $2,250.
15 Paid Newsome Co. balance due of $1,400, check no. 67.
16 A cash dividend is paid in the amount of $400, check no. 68.
19 Paid Milo Co. in full for invoice no. 610, $1,400 less 2% cash discount, check no. 69, $1,372.
29 Paid Pagan Company in full for invoice no. 264, $2,600, check no. 70.

Instructions
  (a) Journalize the transactions above in a four-column cash payments journal with columns for Other Accounts Dr., Accounts Payable Dr., Merchandise Inventory Cr., and Cash Cr. Foot and crossfoot the journal.
  (b) Insert the beginning balances in the Accounts Payable control and subsidiary accounts, and post the October transactions to these accounts.
  (c) Prove the agreement of the control account and the subsidiary account balances.