1. Identify Postings from Purchases Journal

   Using the following purchases 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:

   PURCHASES JOURNAL											Page 49
   Date	Account Credited	Post. Ref.	Accounts Payable Cr.		Store Supplies Dr.		Office Supplies Dr.		Other Accounts Dr.	Post. Ref.	Amount
   20Y9
   Jan. 4	Coastal Equipment Co.	(a)	5,325						Warehouse Equipment	(g)	5,325
   Jan. 6	Arrow Supply Co.	(b)	4,000				4,000
   Jan. 9	Valley Products	(c)	1,875		1,600		275
   Jan. 14	Office Warehouse	(d)	2,200						Office Equipment	(h)	2,200
   Jan. 20	Office Warehouse	(e)	6,000						Store Equipment	(i)	6,000
   Jan. 25	Metro Supply Co.	(f)	2,740		2,740
   Jan. 30			22,140		4,340		4,275				13,525
   			(j)		(k)		(l)				(m)

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

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