In the following General Journal transaction, to what do the numbers 101 and 301 refer?

Name: In the following General Journal transaction, to what do the numbers 101 and 301 refer?
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The numbers 101 and 301 typically refer to General Ledger account numbers. The General Journal is used to record financial transactions, and the account numbers indicate which accounts should be debited and credited in the transaction. Employee numbers or transaction numbers would not be appropriate in this context.

In the Following General Journal Transaction, to What Do the Numbers