Identify Postings from Cash Payments Journal

Using the following cash payments journal, identify each of the posting references, indicated by a letter, as representing (1) a posting to a general ledger account, (2) a posting to a subsidiary ledger account, or (3) that No posting is required.

CASH PAYMENTS JOURNAL								Page 46
Date	Ck. No.	Account Debited	Post. Ref.	Other Accounts Dr.		Accounts Payable Dr.		Cash Cr.
20Y1
July 3	611	Energy Systems Co.	(a)			4,000		4,000
July 5	612	Utilities Expense	(b)	310				310
July 10	613	Prepaid Rent	(c)	3,200				3,200
July 16	614	Flowers to Go, Inc.	(d)			1,250		1,250
July 19	615	Advertising Expense	(e)	640				640
July 22	616	Office Equipment	(f)	3,600				3,600
July 25	617	Echo Co.	(g)			5,500		5,500
July 26	618	Office Supplies	(h)	250				250
July 31	619	Salaries Expense	(i)	1,750				1,750
July 31				9,750		10,750		20,500
				(j)		(k)		(l)

	Post reference represents:
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.