2 Which of the following statement is not true? (1.55) . The format of special journals that a business uses depends on the nature of the business. B. A subsidiary ledger is a secondary ledger that supports a controlling account in the general ledger. The company should design different special journals to record every single kind of transaction, e.g. Revenue Journal. . When subsidiary ledgers are used the primary ledger is then call the general ledger. O A O B D