=+EE 5-5 p. 218 PE 5-5B Modified revenue journal obj. 3 Exercises Using the following revenue journal for Alpha 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 Invoice Post. Accounts Rec. Dr.

Date No. Account Debited Ref. Fees Earned Cr.