Laoshan Company Uses a Cash Payments Journal for All Its

question 54

Multiple Choice

Laoshan Company uses a cash payments journal for all its payments by cheque. At the end of December, the journal shows the following information: $\begin{array} { | r | r | l | r | r | r | } \hline \text { Date } & \text { Cheque \# } & \text { Account Debited } & \begin{array} { c } \text { Other } \\\text { Accounts } \\\text { Debit }\end{array} & \begin{array} { c } \text { Accounts } \\\text { Payable } \\\text { Debit }\end{array} & { \begin{array} { c } \text { Cash } \\\text { Credit }\end{array} } \\\hline \text { Dec 3 } & 4022 & \text { Supplies } & \$ 460 & & \$ 460 \\\hline 9 & 4023 & \text { Adams Co. } & & \$ 1,200 & 1,200 \\\hline 15 & 4024 & \text { Repair expense } & 145 & & 145 \\\hline 19 & 4025 & \text { Inventory } & 2,400 & & 2,400 \\\hline 21 & 4026 & \text { Misc. expense } & 75 & & 75 \\\hline 23 & 4027 & \text { McDermott Co. } & & 3,600 & 3,600 \\\hline & & \text { Total } & \$ 3,080 & \$ 4,800 & \$ 7,880 \\\hline\end{array}$ When this journal is posted, what entry will be made to the accounts payable control account?

• A)credit $4,800
• B)debit $4,800
• C)credit $7,880
• D)debit $7,880

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