On a sheet of notebook paper, draw a cash disbursements journal like the one that appears in Exhibit AII.13 and journalize the following March 2020 payments for Suttleton Company (assume the first cheque is #101).

Mar. 14 Paid for the $4,800 March 2 purchase from Tex Company; terms 3/10, n/20.

27 Paid for the $14,000 purchase of merchandise from Littleton on March 12; terms 2/15, n/30.

31 Paid Thorn Real Estate Management for the March rent; $6,500.

Exhibit All.13

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Outdoors Unlimited Cash Disbursements Journal Page 2 Other Accounts Merchandise Ch. Cash Accounts Payable Inventory Cr. Account Debited Payee PR Date No. Cr. Dr. Dr. 2020 Feb. 3 105L&N Railroad 5 106 East Sales Co. 13 107 Ace Mfg. Co. 20 108 Jerry Hale 25 109 Wynet & Co. 28 110 Smite Co. Totals Inventory re transp-in Inventory Ace Mfg. Co. Salaries Expense Wynet & Co. Smite Co. 119 15 15 25 25 119 196 4. 200 250 622 250 147 294 927 (101) (119) 3. 150 300 650 |(201) 9. 13 28 290 |(X) Individual amounts in the Other Accounts Column totals, except for Other Accounts column, are posted at the end of the period. column and Accounts Payable column are posted daily. General Ledger Cash Accounts Payable Subledger Ace Mfg. Company Debit Credit Balance No. 101 Credit Balance Date PR Debit Date PR 2020 2020 200 Feb. 5 P1 13 CD2 25 P1 9,450 29,220 28,293 200 Jan. 31 CR2 Feb. 28 CR2| 19,770 -0- 200 100 100 28 CD2 927 ITT Company Merchandise Inventory No. 119 Debit Credit Balance Date PR Credit Balance Date PR Debit 2020 2020 Feb. 28 P1 225 225 16,250 16,265 16,290 1,500 14,790 2,240 3,390 3,377 Jan. 28 Feb. 3 CD2 5 CD2 28 S3 28 CR2 28 P1 28 CD2 15 Hornung Supply Company Debit Credit Balance 25. PR 2020 Date 12,550 1,150 Feb. 3 P1 350 350 13 Smite Company Accounts Payable No. 201 PR Debit Credit Balance Date 2020 Credit Balance Date PR Debit Feb. 20 P1 28 CD2 300 300 2020 300 Jan. 31 -0- Feb. 28 P1 28 CD2 1,325 1,325 650 Wynet & Company 675 Debit Credit Balance Date PR 2020 Feb. 13 P1 25 CD2 Salaries Expense No. 622 150 150 Credit Balance Date PR Debit 150 -0- 2020 Feb. 20 CD2 250, 250