V Juman Using the following revenue journal for Bowman Cleaners Inc., identify each of the posting references, indicated by a letter, as represe ledger accounts or (2) posting to subsidiary ledger accounts: REVENUE JOURNAL Invoice No. Post. Ref. Accounts Rec. Dr. Fees Earned Cr. Account Debited Date 2013 May 1 112 $2,050 113 980 Hazmat Safety Co. Masco Co. Alpha GenCorp Tillman Inc. 2,800 1,240 115 $7,070 (e) Page 49 PUKLMASES JUURNAL Accounts Store Payable Supplies Cr. Dr. Office Supplies Dr. Post. Ref. Other Accounts Dr. Account Credited Post. Ref. Amount Date 2049 Jan. 4 5,325 Warehouse Equipment (9) 5,325 Coastal Equipment Co. Arrow Supply Co. Jan. 6 4,000 Valley Products Jan. 9 Jan. 14 Jan. 20 1,875 2,200 Office Equipment Office Warehouse Office Warehouse Metro Supply Co. 2,200 6,000 6,000 Store Equipment 2,740 Jan. 25 Jan. 30 22,140 13,525 (m) Post reference represents