A cash payment by a merchandising business that includes a purchases discount can be recorded on one line in a cash payments journal. The cosh payments journal usually contains the following columns: Date, CK. No., Account Debited, Post. Ref, other Accounts Debit, Accounts Payable Debit, Purchases Discounts Credit, and Cash Credit. The accountant posts daily from the Accounts Payable Debit column to the individual suppliers' accounts in the accounts pryable ledger: After posting. the accountant puts a check mark ( ) in the Post. Ref, column. The accountant also posts the amounts folly in the Other Accounts Debit colluma and records the account numbers in the Post. Ref. column. The special columns are posted as totals at the end of the month. The accountant then writes the account numbers in parentheses under the totals. An (x) below the total of the other Accounts Debit column shows that amounts are posted individually and the total is not posted. (Select "Yes" for the rtems that are applicable and "No" for the items that do not apply)