Chapter 5, Problem 5.13EX

To determine

Subsidiary ledger

Subsidiary ledger refers to the ledger that provides the detailed information of the account already recorded in the general ledger such as accounts receivable subsidiary ledger and accounts payable subsidiary ledger.

Accounts payable subsidiary ledger

Accounts payable subsidiary ledger keeps the detailed information about the payment history of the business to the creditors from whom it received goods and services from on account.

To describe:  Each transaction and identify their source of posting.