All records in a file must be uniquely identifiable in at least one attribute, which is its primary key. Drawing on your general knowledge of accounting, identify the primary key for the following types of accounting records. To illustrate, the first record is done for you.
Record Type Primary key
Accounts Receivable....... Customer Number
Accounts Payable
Inventory
Customer Sales Orders
Purchase Orders to vendors
Cash Receipts (chocks) from customers
Cash Disbursements (checks) to vendors
Employee Payroll Earnings records