b) Posting: Posting from the general journal into the subledgers is required. Posting in the general ledger is not required. The subledgers used in this case study are Accounts Receivable (AR). Accounts Payable (AP), Merchandise Inventory (MI), and Property, Plant and Equipment (PPE). The subledgers can be found below. Transactions affecting the subledgers must be posted by using the subledger abbreviations AR. AP, MI, and PPE in the folio (F) column. For transactions that do not affect one of these subledgers, leave the F column blank. The posting reference to be used in the subledgers will be the abbreviation for the general journal (GJ1 or GJ2 as appropriate). Merchandise Inventory Subledger (Acct. #110) (Note: Recalculate the Balance in Inventory's AvgCost/Unit after each transaction.). *All cost/unit calculations should be rounded to two decimal places. Purchases/Transportation-In/ Cost of Goods Sold/ (Purchase Returns/Discounts) (Returns to Inventory) Balance in Inventory Date PR Units Cost/Unit* Total $ Units Cost/Unit* Total $ Units Avg Cost/Unit Total $ August 31 BFWD 18,000 80 1,440,000 18.000 80 1,440,000 September 4 1,500 80 120,000 16.500 80 1,320.000 September 6 invoice 1764 7.000 79.50 558.500 23.500 79.85 1,878.500 September 14 invoice 6323 8.500 79.85 878,725 15.000 79.85 1,197.750 September 18 invoice 1508 10,000 79.50 795,000 25.000 79.71 1,092.750 September 22 invoice 6324 September 25 invoice 6324 4.200 79.71 334,782 20.800 79.71 1.657.968 September 30 invoice 1003 7.500 80.10 800.750 28.300 79.81 2,258.718