26) In transaction processing, generally which activity comes first A) recording data in a journal B) posting items to special journals C) capturing data on source documents D) recording data in a general ledger consumers by Pacific Power. Each son processes payments as they are at payment data entry is efficient and 27) In Petaluma, California, electric power is provided to consumers by month Pacific Power mails bills to 186,000 houscholds and then processo received. What is the best way for this business to ensure that payment accurate? A) well-designed paper forms B) source data automation C) turnaround documents D) sequentially numbered bills 28) Which of the following statements about data processing methods is true? A) Online real-time processing does not store data in a temporary file. B) Batch processing cannot be used to update a master file. C) Control totals are used to verify accurate processing in both batch and online baten processing D) Online real-time processing is only possible with source data automation 29) When the sum of all entries in the subsidiary ledger equals the balance in the corresponds general ledger account, it is assumed that A) the recording processes were accurate. B) all source documents were recorded. C) adjusting entries are not required. D) no errors exist in the subsidiary ledger. the general ledger account that corresponds to a subsidiary ledger account is known as ain) A) dependent account. B) control account. C) credit account. D) attribute account. 31) The type of journal that records large numbers of repetitive transactions such as sales, cash receipts, and cash disbursements is A) a general journal. B) a subsidiary journal. C) a specialized journal. D) a detailed transaction journal