EX 5-1 Identify postings from revenue journal

Using the following revenue journal for Bowman Cleaners Inc., identify each of the posting references, indicated by a letter, as representing (1) posting to general ledger accounts or (2) posting to subsidiary ledger accounts:


REVENUE JOURNAL Date Invoice No. Account Debited Post. Ref. Accounts Rec. Dr. Fees Earned Cr. 20Y3 May  1 112 Hazmat Safety Co. (a) $2,050 10 113 Masco Co.(b) 980 20 114 Alpha GenCorp (c) 2,800 27 115 Tillman Inc.(d) 1,240 31$7,070 (e)







Answer:
1. General ledger accounts:  (e)

2. Subsidiary ledger accounts: (a), (b), (c), (d)