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,
(3) That no posting isrequired.

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CASH PAYMENTS JOURNAL Page 46 Other Accounts Post. Accounts Payable Cash Ck. No. Account Debited Date 2008 Oct. 3 Dr 4,000 4,000 325 Aquatic Systems Co. 5 612 Utilities Expense 10 613 Prepaid Rent 17 614 Advertising Expense 20 615 Derby Co. 22 616 Office Equipment 25 617 Office Supplies 27 618 Evans Co. 31 619 Salaries Expense 31 325 640 640 1.450 450 3,900 250 5,500 5,500 1,750 10,950 21,015 3,900 250 1,750 10,065