Which of the following is incorrect concerning subsidiary ledgers?

Which of the following is incorrect concerning subsidiary
ledgers?
a. The purchases ledger is a common subsidiary ledger for
creditor accounts.
b. The accounts receivable ledger is a subsidiary ledger.
c. A subsidiary ledger is a group of accounts with a common
characteristic.
d. An advantage of the subsidiary ledger is that it permits a division of labor in posting.
4. (LO 2) Two common subsidiary ledgers are:
a. accounts receivable and cash receipts.
b. accounts payable and cash payments.
c. accounts receivable and accounts payable.
d. sales and cost of goods sold