Can you help me match these up?

1. 	Accounts receivable subsidiary ledger/Accounts Receivable Dr.
   	Accounts receivable subsidiary ledger/Accounts Receivable Cr.
   	Accounts payable subsidiary ledger/Accounts Payable Cr.
   	Accounts payable subsidiary ledger/Accounts Payable Dr.
   	No subsidiary ledger posting

   a.	Purchases on account
   b.	Collections from customers on account
   c.	Adjustment for expired insurance
   d.	Payments to creditors on account
   e.	Sales on account