Using the following cash payments 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 isrequired.

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CASH PAYMENTS JOURNAL Other Accounts Dr. Accounts Payable Dr. Ck. No. Post. Ref. Cash Cr. Date Account Debited 2010 Jan. 3 611 Aquatic Systems Co. Utilities Expense Prepaid Rent Advertising Expense Flowers to Go, inc. (a) (b) 4,000 4,000 310 612 310 10 613 (c) 3,200 3,200 17 614 (d) 640 640 20 615 (e) (f) 1,250 1,250 3,600 22 616 Office Equipment Office Supplies Evans Co. Salaries Expense 3,600 25 617 (g) (h) 250 250 5,500 1,750 27 618 5,500 31 619 1,750 31 9,750 10,750 20,500 (k)