EX 5-12 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.
2014
Aug. 3 611 Utilities Expense (a) 310 310
5 612 Energy Systems Co. (b) 4,000 4,000
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 Office Supplies (g) 250 250
26 618 Echo Co. (h) 5,500 5,500
31 619 Salaries Expense (i) 1,750 1,750
31 9,750 10,750 20,500
(j) (k) (l)


Answer:
1. General ledger account: (a), (c), (e), (f), (g), (i), (k), (l)
2. Subsidiary ledger account: (b), (d), (h)
3. No posting required: (j)