The Posting References in the Following Revenue Journal Are Indicated $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$

The posting references in the following revenue journal are indicated by letters. Identify each posting reference [
(a) through
(h)] as representing
(1) a posting to a general ledger account,
(2) a posting to a subsidiary ledger account, or
(3) that no posting is required. $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ REVENUE JOURNAL $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ Page 25
$\begin{array}{c}\hline&&&Post&Acct.~Rec.~Dr.\\\text { Date } & \text { Invoice No. } & \text { Account Debited } & \text { Ref. } & \text { Fees Earned } \mathrm{Cr} \\\hline \text { Apr. } 3 & 190 & \text { Hill Company } & \text { (a) } & 4,750 \\8 & 191 & \text { North Supply } & \text { (b) } & 5,025 \\13 & 192 & \text { Macon Inc. } & \text { (c) } & 2,100 \\17 & 193 & \text { White Products } & \text { (d) } & 6,000 \\25 & 194 & \text { Easton Supply } & \text { (e) } & 2,250 \\30 & 195 & \text { Karson Enterprises } & \text { (f) } & 3,750 \\30 & & & & \underline{\textbf{23,875}} \\&&&&(g)(h)\end{array}$