A ledger is: a) A record containing increases and decreases in a specific asset, liability, equity, revenue or expense item b) A list of all accounts a company uses and includes an identification number assigned to each account c) A journal in which transactions are first recorded d) A list of all accounts with their debit balances at a point in time e) A collection of documents that describe transactions and events during the accounting process (I think the answer is answer b since each account does include an ID to each account and to refer to, but I'm not sure about the other answers.)