Subsidiary Ledgers
Listed Below Are Several Merchandising Transactions of Siegel's

Subsidiary ledgers
Listed below are several merchandising transactions of Siegel's Garden Center, a garden supply store.
(a) Purchased goods from Bayview Wholesale on account.
(b) Sold goods for cash.
(c) Sold goods on account to Dom's Landscaping Co.
(d) Paid the account payable to Bayview Wholesale.
(e) Collected the account receivable from Dom's Landscaping Co.
Among the accounting records maintained by Siegel's are subsidiary ledgers for inventory, accounts receivable, and accounts payable.
For each of the five transactions, you are to indicate any subsidiary ledger (or ledgers) to which the transaction would be posted. Use the code:
Inv = Inventory subsidiary ledger
AR = Accounts receivable subsidiary ledger
AP = Accounts payable subsidiary ledger
Also indicate whether each posting causes the balance in the subsidiary ledger account to increase or decrease. Organize your answer in tabular form as illustrated below. The answer for transaction a is provided as an example. $$\begin{array} { | c | c | c | } \hline & \text { Subsidiary } & \text { Effect upon subsidiary } \\\hline \text { Transaction } & \text { Ledger(s) } & \text { Account Balance } \\\hline \text { A } & \text { Inv } & \text { Increase } \\& \text { AP } & \text { Decrease[Increase] } \\\hline \mathrm{B} & \\\hline \mathrm{C} & \\\hline \mathrm{D} & \\\hline \mathrm{E} & \\\hline\end{array}$$