The post reference column in the ledger is used to: A) not used. B) record the journal and page number the transactions originated. C) record the date. D) record the ledger number. A transaction completed by Salvador Company caused a $12,000 increase in both the total assets and the total liabilities. This transaction could have been: A) purchase of offi ce equipment, paying $3,000 cash, and $10,000 on account. B) purchase of offi ce equipment for $32,000, paying $20,000 cash, with the rest on account. C) investment by the owner of an additional $12,000. D) None of these answers are correct. Unit 1 Examination A credit to a liability account was posted to an owner