Using the following purchases 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:

PURCHASES JOURNAL											Page 49
Date	Account Credited	Post. Ref.	Accounts Payable Cr.		Store Supplies Dr.		Office Supplies Dr.		Other Accounts Dr.	Post. Ref.	Amount
20Y9
Jan. 4	Coastal Equipment Co.	(a)	5,325						Warehouse Equipment	(g)	5,325
Jan. 6	Arrow Supply Co.	(b)	4,000				4,000
Jan. 9	Valley Products	(c)	1,875		1,600		275
Jan. 14	Office Warehouse	(d)	2,200						Office Equipment	(h)	2,200
Jan. 20	Office Warehouse	(e)	6,000						Store Equipment	(i)	6,000
Jan. 25	Metro Supply Co.	(f)	2,740		2,740
Jan. 30			22,140		4,340		4,275				13,525
			(j)		(k)		(l)				(m)

	Post reference represents:
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.