Using the following revenue journal for Bowman Cleaners Inc., identify each of the posting references, indicated by a letter, as representing (1) posting to general ledger accounts or (2) posting to subsidiary ledger accounts:

REVENUE JOURNAL
Date	Invoice No.	Account Debited	Post. Ref.	Accounts Rec. Dr. Fees Earned Cr.
20Y3
May 1	112	Hazmat Safety Co.	(a)	$2,050
May 10	113	Masco Co.	(b)	980
May 20	114	Alpha GenCorp	(c)	2,800
May 27	115	Tillman Inc.	(d)	1,240
May 30				$7,070
				(e)

(a)
(b)
(c)
(d)
(e)