Give me an example of Which of the following statements about cross$$referencing adjustments in the spreadsheet is not true?

a$.$ Cross$$referencing adjustments uses account numbers for each debit and credit.

b$.$ Cross$$referencing the debit and credit of each adjustment is useful in reviewing the spreadsheet.

c$.$ Cross$$referencing is helpful for identifying the adjusting entries that need to be recorded in the journal.

d$.$ The cross$$referencing process is sometimes referred to as keying the adjustments.