Identify the item that best completes each of the descriptions below.

a$.A(n)$

contains a record of decreases and increases in a specific revenue, expense, asset, liability, or equity.

general ledger

b$.$ A$($n$)$

describes transactions entering an accounting system, such as a purchase order.

c$.$ The

is a record containing all accounts used by a company, including account balances.

d$.$ A$($n$)$

has a complete record of every transaction recorded.

e$.$ A list of all ledger accounts and identification numbers, not including account balances, is called a$($n$)$

of accounts.