EX 5-1 Identify postings from revenue journal

Using the following revenue journal for Zeta Services Inc., identify each of the posting references, indicated by a letter, as representing (1) posting to general ledger accounts or (2) posting to subsidiary ledger accounts.




Revenue Journal
Date
Invoice
No. Account Debited
Post.
Ref.
Accounts Rec. Dr.
Fees Earned Cr.
2014
Mar. 1 112 Hazmat Safety Co. (a) $2,875
10 113 Masco Co. (b) 980
20 114 Eco-Systems (c) 1,700
27 115 Sunrise Enterprises (d) 1,240
30 $6,795
(e)


Answer:
1. General ledger accounts: (e)
2. Subsidiary ledger accounts: (a), (b), (c), (d)