The accounting system for Wallace Ltd uses a general journal and special journals for sales, purchases, cash receipts and cash payments. Cash at bank 110 (a) 18 280 14 200 450 Discount received (0) 330 Accounts receivable control 120 (c) 56 160 le 15 560 Purchases 510 (h) (k) 1 580 20 160 Accounts payable control 210 (c) 13 320 (1) 20 160 515 Purchases allowances (m) 25 Sales 410 56 160 (b) (d) 3 560 Discount allowed 520 (f) 240 Required (a) What journal would be the most probable source of the postings in the accounts? (b) Which of the above accounts would be affected if GST was recorded