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

question 88

Essay

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
$\begin{array}{c}\hline&&&Post&Acct.~Rec.~Dr.\\\text { Date } & \text { Invoice No. } & \text { Account Debited } & \text { Ref. } & \text { Fees Earned } \mathrm{Cr} \\\hline \text { Apr. } 3 & 190 & \text { Hill Company } & \text { (a) } & 4,750 \\8 & 191 & \text { North Supply } & \text { (b) } & 5,025 \\13 & 192 & \text { Macon Inc. } & \text { (c) } & 2,100 \\17 & 193 & \text { White Products } & \text { (d) } & 6,000 \\25 & 194 & \text { Easton Supply } & \text { (e) } & 2,250 \\30 & 195 & \text { Karson Enterprises } & \text { (f) } & 3,750 \\30 & & & & \underline{\textbf{23,875}} \\&&&&(g)(h)\end{array}$

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Definitions:

Sclera

The white, opaque, fibrous outer covering of the eyeball, providing protection and form.

Choroid

A vascular layer of the eye containing connective tissue, located between the retina and the sclera, playing a key role in providing oxygen and nutrients to the outer layers of the retina.

Cornea

The transparent front part of the eye that covers the iris, pupil, and anterior chamber, responsible for a large part of the eye's focusing power.

Tactile Corpuscle

A sensory receptor located in the dermal papillae, particularly sensitive to light touch; also referred to as a Meissner's corpuscle.