Identify Postings from Cash Payments Journal 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. 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 July 5 612 Utilities Expense (b) 310 310 July 10 613 Prepaid Rent (c) 3,200 3,200 July 16 614 Flowers to Go, Inc. (d) 1,250 1,250 July 19 615 Advertising Expense (e) 640 640 July 22 616 Office Equipment (f) 3,600 3,600 July 25 617 Echo Co. (g) 5,500 5,500 July 26 618 Office Supplies (h) 250 250 July 31 619 Salaries Expense (i) 1,750 1,750 July 31 9,750 10,750 20,500 (j) (k) (l)

Explanation:

The explanation of every situation is shown below:-

Subsidiary Ledger defines that the accounts has been recorded for the purpose of link the account with general ledger.

General Ledger defines the subsidiary ledger. It is a master account which records assets, liabilities, equity accounts etc.

a. Posting to a subsidiary ledger account

b. Posting to a general ledger account

c. Posting to a general ledger account

d. Posting to a subsidiary ledger account

e. Posting to a general ledger account

f. Posting to a general ledger account

g. Posting to a subsidiary ledger account

h. Posting to a general ledger account

i. Posting to a general ledger account

j. No posting is required

k. Posting to a general ledger account

l. Posting to a general ledger account

first one

explanation:

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