At 1 February, the following information was extracted from the records of David Hendry (assume no GST):

Schedule of Accounts Payable as at 31 January 2016
	D. Geelan Banks Ltd Nguyen Ltd		$  525 5 250   5 560
			$11 335

Extracts from the purchases, cash payments and general journals for February are presented below:

Purchases Journal						Cash Payments Journal
	Date	Account		Amount		Date	Account	Chq. No.	Accounts Payable
	3/2 9/2 12/2 22/2	D. Geelan Banks Ltd Peter Ltd G. Harker		520 3 620 2 430 2 350
						5/2 18/2 28/2	Banks Ltd D. Geelan Nguyen Ltd	532 533 534	5 100 1 045 5 260

	General Journal
	Date	Particulars	Debit			Credit
	17/2	Accounts Payable Control, Nguyen Ltd Purchases Returns and Allowances (Returned goods, adjustment credit note received)		180			180

Required

A. Establish running balance ledger accounts for each supplier in the subsidiary ledger and an Accounts Payable Control account in the general ledger. Post the amounts from the journals to the subsidiary and control accounts.

B. Prepare a schedule of accounts payable as at 28 February and compare the total with the balance in the control account.