${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{i}s\text{t}\text{h}\text{e}\text{a}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{i}\text{n}\text{g}\text{p}\text{r}\text{a}\text{c}\text{t}\text{i}\text{c}\text{e}of\text{r}\text{e}\text{c}\text{o}\text{r}\text{d}\text{i}\text{n}\text{g}\text{e}\text{a}\text{c}\text{h}\text{t}\text{r}\text{a}\text{n}\text{s}\text{a}\text{c}\text{t}\text{i}\text{o}\text{n}in\text{t}\text{w}\text{o}\text{p}\text{l}\text{a}\text{c}\text{e}\text{s}in\text{t}\text{h}\text{e}\text{a}\text{c}\text{c}\text{o}\text{u}\text{n}\text{t}\text{i}\text{n}\text{g}\text{j}\text{o}\text{u}\text{r}\text{n}\text{a}\text{l}\text{.}}$

Group $of$ answer choices

Trial balancing

Account matching

Double$-$entry bookkeeping

Entry duplication