Identify Postings from Revenue Journal Using the following revenue journal for Westside Cleaners Inc., identify each of the posting references, indicated by a letter, as representing (1) posting to general ledger accounts or (2) posting to subsidiary ledger accounts: REVENUE JOURNAL Post. Accounts Rec. Dr. Date Invoice No. Account Debited Ref. Fees Earned Cr. 20Y3 May 1 112 Hazmat Safety Co. (a) $ 3,740 10 113 Masco Co. (b) 1,790 20 114 Alpha GenCorp (c) 5,110 27 115 Jordan Inc. (d) 2,260 31 (e) $12,900 (a) (b) (c) (d) (e)