Final answer:
The Sales journal and Purchases journal require entries in their respective subsidiary ledgers to track customer and supplier account details, whereas Cash receipts and General journals may not need subsidiary ledger entries for all transactions.
Step-by-step explanation:
The special journals that also require an entry to a subsidiary ledger are the Sales journal and the Purchases journal. These journals specifically deal with transactions that involve customer accounts in the case of sales, or supplier accounts in the case of purchases, both of which are tracked in subsidiary ledgers.
For instance, when a company makes a sale on credit, the record of this transaction goes into the Sales journal. However, to keep detailed information about each customer's purchases and payments, the company also needs to record this transaction in the customer's subsidiary ledger. Similarly, when a company purchases goods on credit, those purchases are recorded in the Purchases journal as well as in the individual supplier's subsidiary ledger to maintain specific account balances.
The Cash receipts journal and the General journal may not always require subsidiary entries since they can deal with transactions that do not necessarily affect customer or supplier balances directly.