The Chart of Account for the Miguel Company Includes Some

Multiple Choice

The chart of account for the Miguel Company includes some of the following accounts: $\begin{array}{|l|l|}\hline \text { Account Name } & \text { Account Number } \\\hline \text { Cash } & 11 \\\hline \text { Accounts Receivable } & 13 \\\hline \text { Prepaid Insurance } & 15 \\\hline \text { Accounts Payable } & 21 \\\hline \text { Unamed Revenue } & 24 \\\hline \text { Miguel, Capital } & 31 \\\hline \text { Miguel, Drawing } & 32 \\\hline \text { Fees Earned } & 41 \\\hline \text { Salaries Expense } & 54 \\\hline \text { Rent Expense } & 56 \\\hline & \\\end{array}$ On the journal page 3, the following transaction was found:
$\begin{array} { | l | l | l | } \hline \text { Cush }~~~~~~ & ~~~~~~640 &~~~~~~~~~~~~ \\\hline \text { Fess Earned } & & 640 \\\hline & & \\\end{array}$ What is the post reference that will be found on the journal entry?

A) 41
B) 3
C) 11, 41
D) 11