Aqua fresh water Testing Service was established on April 16,2021.Aquafresh

Aqua fresh water Testing Service was established on April 16,2021.Aquafresh  uses field equipment and field supplies (chemical and other supplies) to  analyze water for unsafe contaminants in streams, lakes and ponds. Transactions related to purchases and cash payments during the remainder of April are as follows: 16-04-2021 Issued Check No.1 in payment of rent for the remainder of April ,$3500. 16.04.2021 Purchased field supplies on account from Hydro Supply co.,$5340. 16.04.2021 Purchased field equipment on account from Pure Aqua Equipment Co.,$21450. 17.04.2021 Purchased office supplies on account from Best Office Supply Co.,$510. 19.04.2021 Issued Check No.2  in payment of field supplies,$3340,and office supplies ,$400. Post the journals to the accounts payable subsidiary ledger. 23.04.2021 Purchased office supplies on account from Best Office Supply Co.,$660. 23.04.2021 Issued Check No.3 to purchase land ,$140000. 24.04.2021 Issued Check No.4 to Hydro Supply Co. in payment of April 16 invoice,$5340. 26.04.2021 Issued Check No. 5 to Pure Aqua Equipment Co. in payment of April 16 invoice ,$21450. Post the journals to the accounts payable subsidiary ledger. 30.04.2021 Acquired land in exchange for field equipment having cost of $12,000. 30.04.2021 Purchased field supplies on account from Hydro Supply co.,$7650. 30.04.2021 Issued Check No.6 to Best Office Supply Co. in payment of April 17 invoice,$510. 30.04.2021 Purchased the following from Pure Aqua Equipment Co.on account : field supplies $1340,and Field Equipment $4700. 30.04.2021 Issued Check No.7 in payment of salaries, $29,400. Post the journals to the accounts payable subsidiary ledger. Instructions: 1) Journalize the transactions for April. Use a purchase journal and cash payments journal. Use debit column for field supplies, office supplies and other accounts  in the purchase journal .Refer the following partial chart of accounts: 11 Cash 14 Field supplies 15 Office Supplies 17 Field Equipment 19 Land 21 Accounts Payable 61 Salary Expense 71 Rent Expense Post the following accounts in the accounts payable subsidiary ledger: Best Office Supply Co. Hydro Supply Co. Pure Aqua Equipment Co. 2) Post the individual entries (Other accounts columns of the purchases journal and the cash payments journal and both columns of the general journal) to the appropriate general ledger accounts. 3) Total each of the columns of the purchases journal and cash payments journal, and  post the appropriate totals of general ledger.(Because the problem does not  include transactions related to cash receipts, the cash account in the ledger will  have a credit balance.) 4) Prepare a schedule of the accounts payable creditor balances. 5) Why might Sweetwater consider using a subsidiary ledger for the field equipment?