1. When posting from a journal to a ledger:

A. The date column of the journal contains the date it was posted

B. The date column of the ledger contains the date it was posted

C. The post reference column of the journal contains the account number from the ledger

D. The post reference column of the ledger contains the account number from the journal

2. Deferred Expenses have

A. Not yet been recorded as expenses or paid

B. Been recorded as expenses and paid

C. Been incurred and paid

D. Not yet been recorded as expenses