The posting references in the following purchases journal are indicated by letters. Identify each posting reference [(a) through (i)] 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.

(a)	General ledger account
(b)	Subsidiary ledger account
(c)	Subsidiary ledger account
(d)	General ledger account
(e)	General ledger account
(f)	General ledger account
(g)	General ledger account
(h)	General ledger account
(i)	No posting required

PURCHASES JOURNAL Page 1 Date Account Credited Post. Ref. Accounts Payable Cr. Office Store Supplies Dr. Supplies Dr. Account Other Accounts Dr. Post Ref. Amount July 3 Morton Company (a) 1,150 1,150 (b) 4,800 Jackson Co. Fallon Inc. 4,800 7,000 (c) 7,000 Simpson Bros. 2,350 Equipment (h) 1,950 31 1,150 1,950 15,300 (e) 11,800 (f) , (g) ()