The cash payments and purchases journals for Out of Eden Landscaping Co. are shown below. The accounts payable control account has a June 1, 2012, balance of $2,450, consisting of an amount owed to Augusta Sod Co.

Prepare a schedule of the accounts payable subsidiary ledger balances, and determine that the total agrees with the ending balance of the accounts payableaccount.

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CASH PAYMENTS JOURNAL Page 31 Ck. No. Account Deblted Accounts Payable Dr. Post. Accounts Cash Dr. 2012 June 4 203 Augusta Sod Co 5 204 Utilities Expense 15 205 Kopp Lumber Co. 24 206 Schott's Fertilizer 2,450 5,135 8,405 2,450 410 5,135 820 8,815 54 410 30 410 (21) PURCHASES JOURNAL Page 22 Accounts LandscapingOther Post. Payable Su pplles Dr Accounts Post. Date Account Credited Cr. Ref Amount 2012 June 3 Kopp Lumber Co. 5,135 2,650 820 6,010 5,135 7 14 24 29 30 Concrete Equipment Co. Equipment 2,650 Schott's Fertilizer Augusta Sod Co. Kopp Lumber Co. 820 6,010 21,815 (21) 19,165 (14) 2,650