A company's ledger is: A. A record containing increases and decreases in a specific asset, liability, equity, revenue, or expense item. B. A record containing all accounts and their balances used by the company. C. A collection of documents that describe transactions and events entering the accounting process. D. A list of all accounts a company uses with an assigned identification number. In a double-entry accounting system, the total dollar amount debited must always equal the total dollar amount credited. A. True B. False Ending retained earnings reported on the statement of retained earnings is calculated by adding stockholder investments and net losses and subtracting net income and dividends. A. True B. False