Using the following cash paymentsjournal,identify each of the posting references, indicated by a letter, as representing (1) a posting to a general ledger account

Using the following cash paymentsjournal,identify each of the posting references, indicated by a letter, as representing (1) a posting to a general ledger account, (2) a posting to a subsidiary ledger account, or (3) that no posting is required.

CASH PAYMENTS JOURNAL Page 46 Date Ck. No. Account Debited Post.   Ref. Other Accounts Dr. Accounts Payable Dr. Cash Cr. 20Y1 July  3 611 Energy Systems Co.(a) 4,000 4,000 5 612 Utilities Expense (b) 310 310 10 613 Prepaid Rent(c) 3,200 3,200 16 614 Flowers to Go, Inc.(d) 1,250 1,250 19 615 Advertising Expense (e) 640 640 22 616 Office Equipment(f ) 3,600 3,600 25 617 Echo Co.(g) 5,500 5,500 26 618 Office Supplies(h) 250 250 31 619 Salaries Expense (i) 1,750 1,750 319,750 10,750 20,500 (j) (k) (l)

Answer:

1. General ledger account: (b), (c), (e), (f), (h), (i), (k), (l)

2. Subsidiary ledger account: (a), (d), (g)

3. No posting required: (j)