_____14. A controlling account can be found in

[A] the accounts payable subsidiary ledger.

[B] the accounts receivable subsidiary ledger.

[C] the general ledger.

[D] all of these.

_____15. Customers can be told their account balances at any time because of the existence of a

[A] special journal.

[B] controlling account.

[C] subsidiary ledger.

[D] source document.