Which of the following statements is not correct? ? Postings to the accounts receivable subsidiary ledger are usually made once a month on the last day of the month. ? Before any posting to the subsidiary ledger takes place, the equality of the debits and credits recorded in the sales journal are proved by comparing the column totals. ? When special journals are used, postings to the accounts receivable account in the general ledger are usually made once a month on the last day of the month. ? Before any posting to the general ledger takes place, the equality of the debits and credits recorded in the sales journal are proved by comparing the column totals.