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Question(s) / Instruction(s):

A ledger is:
a)    A record containing increases and decreases in a specific asset, liability, equity, revenue or expense item
b)    A journal in which transactions are first recorded
c)    A collection of documents that describe transactions and events during the accounting process
d)    A list of all accounts with their debit balances at a point in time
e)    A list of all accounts a company uses and includes an identification number assigned to each account

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