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

question 48

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In the following General Journal transaction,to what do the numbers 101 and 301 refer?  Nov 1 Cash 10115,000 A. Stockwell, Capital 30115,000\begin{array} { | l | c | l | c | c | c | } \hline \text { Nov } & 1 & \text { Cash } & 101 & 15,000 & \\\hline & & \text { A. Stockwell, Capital } & 301 & & 15,000 \\\hline\end{array}


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