the balance of the owners drawing account on the adjusted trail balance of the

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 Other Accounts ck. Post. Accounts Payable Date No. Account Debited Ref. Dr. Dr. Cash Cr. 20Y1 July 3 4,000 4,000 611 Energy Systems Co. 612 Utilities Expense (a) (b) July 5 310 310 July 10 613 Prepaid Rent (c) 3,200 3,200 July 16 (d) 1,250 1,250 July 19 (e) 640 640 614 Flowers to Go, Inc. 615 Advertising Expense 616 Office Equipment 617 Echo Co. July 22 () 3,600 3,600 July 25 (0) 5,500 5,500 July 26 618 Office Supplies (h) 250 250 July 31 619 Salaries Expense 00) 1,750 1,750 July 31 9.750 10,750 20,500 (1) (0) () Calculator Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missin Match the following types of journal transactions with the journal in which they would be entered. Clear All Revenue journal Collection on account Cash payments journal Equipment purchased on account Purchases journal Sale on account Cash receipts journal Adjusting entry General journal Payment for supplies bought on account