Following is information from Jesper Company for its initial month of business. Credit Purchases Cash Paid Jan. 9 Bailey Company $ 18,000 Jan.19 Bailey Company $ 12,100 18 Johnson Brothers 8,600 27 Johnson Brothers 8,600 22 Preston Company 10,200 31 Preston Company 7,400 1. Post the above transactions in the accounts payable subsidiary ledger. 2. Post the accounts payable balance in the general ledger at month's end.