Exercise 131 Shown below is a page from cash payments journal. Using the cash payments journal below, 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 is required. CASH PAYMENTS JOURNAL Page 45 Post. Ref. Other Accounts Dr. Accounts Payable Dr. Date Ck. No. Account Debited 20- Inventory Cr. Cash Cr. Jan. 4 659 B. Lager 5,000 50 4,950 11 660 Prepaid Ins. 1,000 1,000 13 661 Inventory