Down-Under, an aquatic supply store, makes the following five payments during August. Journalize them in the cash payments journal as appropriate.
(a)On August 2, Down-Under paid Pondmaster, Inc. with Check No. 6420 for 6 pumps at $435.00 each. The pumps had been purchased in July on account.
(b)On August 10, Down-Under purchased $785.00 of office supplies from Business Systems with Check No. 6421.
(c)On August 15, Down-Under paid Aqua Magic $215.00 on account with Check No. 6422.
(d)On August 27, Down-Under paid an invoice for merchandise received earlier from Spindrifter, Inc. for 8 drains at $73.50 each with Check No. 6423.
(e)On August 31, Down-Under purchased $65.00 of koi clay from The Natural Wonder Company by writing Check No. 6424.
(Record in Pond Supplies Expense.)?

\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\textbf { Cash Payments Journal } \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \textbf { Page } 17

\begin{array}{|c|c|c|c|c|c|c|}\hline \text { Date } & \begin{array}{c}\text { Ck. } \\\text { No. }\end{array} & \text { Account Debited } & \begin{array}{c}\text { Post. } \\\text { Ref. }\end{array} & \begin{array}{c}\text { Other } \\\text { Accounts } \\\text { Dr. }\end{array} & \begin{array}{c}\text { Accounts } \\\text { Payable } \\\text { Dr. }\end{array} & \begin{array}{c}\text { Cash } \\\text { Cr. }\end{array} \\\hline & & & & & & \\\hline & & & & & & \\\hline & & & & & & \\\hline & & & & & & \\\hline & & & & & & \\\hline\end{array}

Match the transactions below with the journal or ledger in which it would be entered. \text { Match the transactions below with the journal or ledger in which it would be entered. } Match the transactions below with the journal or ledger in which it would be entered.

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$\text { Match the transactions below with the journal or ledger in which it would be entered. }$

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