=+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.

NAME Madison Co.

ADDRESS 101 W. Stratford Ave.

Post.

Date Item Ref. Debit Credit Balance 2010 Oct. 6 P39 11,900 11,900 11 J12 300 11,600 16 CP56 11,600 —