using the following cash payments journal identify each of the posting references in 638663
Using the following cash payments journal, 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.
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CASH PAYMENTS JOURNAL |
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|
|
|
|
Other |
Accounts |
|
|
|
|
Ck. |
|
Post. |
Accounts |
Payable |
Cash |
|
|
Date |
No. |
Account Debited |
Ref. |
Dr. |
Dr. |
Cr. |
|
|
2008 |
|
|
|
|
|
|
|
|
Oct. |
3 |
611 |
Aquatic Systems Co. |
(a) |
|
4,000 |
4,000 |
|
|
5 |
612 |
Utilities Expense |
(b) |
325 |
|
325 |
|
|
10 |
613 |
Prepaid Rent |
(c) |
3,200 |
|
3,200 |
|
|
17 |
614 |
Advertising Expense |
(d) |
640 |
|
640 |
|
|
20 |
615 |
Derby Co. |
(e) |
|
1,450 |
1,450 |
|
|
22 |
616 |
Office Equipment |
(f) |
3,900 |
|
3,900 |
|
|
25 |
617 |
Office Supplies |
(g) |
250 |
|
250 |
|
|
27 |
618 |
Evans Co. |
(h) |
|
5,500 |
5,500 |
|
|
31 |
619 |
Salaries Expense |
(i) |
1,750 |
|
1,750 |
|
|
31 |
|
|
|
10,065 |
10,950 |
21,015 |
|
|
|
|
|
|
(j) |
(k) |
(l) |