1. A record that contains all accounts (with amounts) of a company is the: A. General ledger B. General journal C. Special ledger D. Special journal E. Column balance ledger 3. Assume that a company uses a sales journal, a purchases journal, a cash receipts journal, a cash disbursements journal, and a general journal. A sales return for credit on account would be recorded in the: A. Sales journal B. General journal C. Cash receipts journal D. Accounts receivable ledger E. Cash disbursements journal