d. debit to Accounts Receivable and a credit to Sales. E The total of a single-colum purchases journal is posted to the general ledger as a a. debit to Purchases and a credit to Accounts Payable b. debit to Purchases and a credit to Cash. debit to Accounts Payable and a credit to Purchases. d. debit to Cash and a credit to Purchases. Daily postings are made from the sales journal to the a. schedule of accounts receivable. b. accounts receivable controlling account c. accounts receivable subsidiary ledger. d. sales account in the general ledger