As the accountant for Riley's Natural Food Store, (1) journalize the following transactions into the general journal (p. 2), (2) record and post as appropriate, and (3) prepare a schedule of accounts payable. The beginning account balances are as follows: Aris Co., $ 350; Brown Co., $ 800; Moose Co., $ 1 comma 350; Ready Co., $ 700; Merchandise Inventory, $ 19 comma 000; Accounts Payable, $ 3 comma 200. Use the perpetual method.

T-comm makes a variety of products. it is organized in two divisions, north and south. the managers for each division are paid, in part, based on the financial performance of their divisions. the south division normally sells to outside customers but, on occasion, also sells to the north division. when it does, corporate policy states that the price must be cost plus 20 percent to ensure a "fair" return to the selling division. south received an order from north for 300 units. south's planned output for the year had been 1,200 units before north's order. south's capacity is 1,500 units per year. the costs for producing those 1,200 units follow