Question

The posting references in the following purchases journal are indicated by letters. Identify each posting reference [(a) through (i)] 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.

PURCHASES JOURNAL Page 1
DateAccount
Credited
Post.
Ref.
Accounts
Payable
Cr.
Office
Supplies
Dr.
Store
Supplies
Dr.


July 3 Morton Company(a)1,1501,150
7Jackson Co.(b)4,800 4,800
14Fallon Inc.(c)7,000 7,000
26Simpson Bros.(d) 2,350
31 15,30011,8001,150
(e)(f)(g)
Account

Other

Accounts

Dr.

Post

Ref.

Amount
Equipment (h)1,950
1,950
(i)

Answer

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