Washington Surveyors provides survey work for construction projects. The office staffs use office supplies, while surveying crews use field supplies. Purchases on account completed by Washington Surveyors during October 2008 are as follows:

Oct. 1. Purchased field supplies on account from Wendell Co., $2,540.

3. Purchased office supplies on account from Lassiter Co., $280.

8. Purchased field supplies on account from Precision Supplies, $3,640.

12. Purchased field supplies on account from Wendell Co., $3,000.

15. Purchased office supplies on account from J-Mart Co., $390.

19. Purchased office equipment on account from Eskew Co., $7,000.

Oct. 23. Purchased field supplies on account from Precision Supplies, $1,940.

26. Purchased office supplies on account from J-Mart Co., $185.

30. Purchased field supplies on account from Precision Supplies, $2,650.

Instructions

1. Insert the following balances in the general ledger as of October 1:

14 Field Supplies ..........$ 5,300

15 Office Supplies ........ 1,230

18 Office Equipment ....... 18,400

21 Accounts Payable ........ 4,540

2. Insert the following balances in the accounts payable subsidiary ledger as of October 1:

Eskew Co. .........$3,500

J-Mart Co. ......... 620

Lassiter Co. ....... 420

Precision Supplies ...... —

Wendell Co. ....... —

3. Journalize the transactions for October, using a purchases journal similar to the one illustrated in this chapter. Prepare the purchases journal with columns for Accounts Payable, Field Supplies, Office Supplies, and Other Accounts. Post to the creditor accounts in the accounts payable ledger immediately after each entry.

4. Post the purchases journal to the accounts in the general ledger.

5. a. What is the sum of the balances in the subsidiary ledger at October 31?

b. What is the balance of the controlling account at October 31?