The cash receipts journal of Threlkeld, Inc., follows:

\section*{Required}
Identify each posting reference

(a) through (1) as (1) a posting to the general ledger as a column total, (2) a posting to the general ledger as an individual amount, (3) a posting to a subsidiary ledger account, or (4) an amount not posted.

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Cash Receipts Journal Page 7 Debits Credits Other Accounts Sales Date Cash Discounts Accounts Receivable Sales Revenue Account Post. Title Ref. Amount Dec. 2 794 16 810 Magna Co. 9 1,291 1.291 Kamm, Inc. 14 3,904 3,904 19 +.480 Note Receivable Interest Revenue 30 31+ 321 J. T. Franz 31 4,235 4,235 3306060 (a) (b) (c) (d) 4,000 480 (f) (g) 31 15,018 28 2.422 8,139 Totals 4,480 (h) (i) (k) (1)