2) Match each of the following transactions to the journal entry and subsidiary ledger posting (a through k) that best applies.

Issued check for rent
	Purchased equipment on account
	Issued an invoice to a customer
	Received a check from a customer for payment on account
	Issued check for advertising expense
	Issued check for a payment on account
	Issued check for purchase of supplies
	Issued check for salary
	Received cash for a sale
	Purchased supplies on account
	Purchased a computer for cash
	Paid for the equipment purchased on account
	Journalized the adjusting entry for supplies used during the month

a.	CR, no subsidiary posting
b.	CP, no subsidiary posting
c.	R, no subsidiary posting
d.	P, no subsidiary posting
e.	G, no subsidiary posting
f.	CR, AR
g.	CP, AP
h.	R, AR
i.	P, AP
j.	G, AR
k.	G, AP

Match each of the following general and subsidiary ledger postings to the description (a through e) that best applies. Accounts receivable subsidiary ledger/Accounts Receivable Dr. a. Purchase on account b. Collection from customer on account Accounts receivable subsidiary ledger Accounts Receivable Cr. c. Adjustment for expired insurance Accounts payable subsidiary ledger/Accounts Payable Cr. d. Payment to creditor on account e. Sale on account Accounts payable subsidiary ledger/Accounts Payable Dr. No subsidiary ledger posting V V