22 The individual amounts in the Accounts Payable column in the cash payments journal are posted to the subsidiary ledger a. daily b. monthly c. weekly d. yearly 3. Which one of the following columns in a cash receipts journal is not posted in total to an account in the general ledger? a. Cash column b. Sales Discount column c. Accounts Receivable column d. Other Accounts column The specific identification method of inventory costing a. always maximizes a company's net income. b. always minimizes a company's net income. c. has no effect on a company's net income d. may enable management to manipulate net income