Answer:
The correct answer is B
Explanation:
General ledger is the account which is used to record, sort, summarize and store the transactions of the company. The accounts are arranged in the chart of accounts or general ledger with the accounts of the balance sheet appearing first and followed by the accounts of income statement.
Therefore, the primary ledger that contains all the income statement and the balance sheet accounts. Each subsidiary ledger represent in the general ledger through the summarizing account.
