The Following Purchases Journal Headings Have Been Suggested for Tower

The following purchases journal headings have been suggested for Tower Tree-Trimming Service Company. What problems do you see with these headings? $\begin{array}{|c|c|c|c|c|c|c|}\hline \text { Date } & \begin{array}{c}\text { Account } \\\text { Credited }\end{array} & \begin{array}{c}\text { Post. } \\\text { Ref. }\end{array} & \begin{array}{c}\text { Accounts } \\\text { Payable Dr. }\end{array} & \begin{array}{c}\text { Accounts } \\\text { Receivable } \\\text { Cr. }\end{array} & \begin{array}{c}\text { Cash } \\\text { Cr. }\end{array} & \begin{array}{c}\text { Other } \\\text { Accounts } \\\text { Dr. }\end{array} \\\hline & & & & & & \\\hline\end{array}$