Chapter 12, Problem 1MC

The first step in posting the sales journal to the general ledger is to

1. (a) total and verify the equality of the amount columns.
2. (b) enter the date in the Date column of the ledger account.
3. (c) enter the new balance in the Balance columns of the ledger account.
4. (d) enter the ledger account number below the column totals in the journal.