Answer:
supplies          770* debit
office equipment 1,820 debit
      cash                460 credit
      accounts payable    2,130 credit
-- to transfer subsidiary purchase book into journal --
Explanation:
we will do a single entry for the whole purchases of the month.
we add the supplies purchases:
*supplies purchases:
Apr  4  460
Apr 16 Â 120
Apr 19 190
     770
We calcualte the accoutn payable balance:
account payable:
770 supplies purhcase + 1,820 equipment purchase - 460 payment = 2,130
then cash used for 460
and equipment purchase for 1,820
the purchases assets goes into debit side
while the account payable and the cash used on credit
