The purchases journal for Wallace Window Cleaners Inc. is shown below. The accounts payable account has a January 1, 2014, balance of $410 for an amount owed to Little Co. There were no payments made on creditor invoices during January.

a. Prepare a T account for the accounts payable creditor accounts.
b. Post the transactions from the purchases journal to the creditor accounts, and determine their ending balances.
c. Prepare T accounts for the accounts payable control and cleaning supplies accounts.
Post control totals to the two accounts, and determine their ending balances. Cleaning
Supplies had a zero balance at the beginning of the month.
d. Prepare a schedule of the creditor account balances to verify the equality of the sum of the accounts payable creditor balances and the accounts payable controlling account balance.
e. How might a computerized accounting system differ from the use of a purchases journal in recording purchase transactions?

PURCHASES JOURNAL Page 16 Cleaning Supplies Accts. Other Accounts Post. Payable Ref Post. Ref. Amount Date Account Credited 2014 Jan. 4 Enviro-Wash Supplies Inc. 570 290 3,050 350 4,260 570 290 15 Little Co. 19 Office Mate Inc. 26 Enviro-Wash Supplies Ind. 31 Office Equipment 3,050 350 1,210 3,050