Identify the item that best completes each of the descriptions below. \begin{tabular}{|l|l|} \hline a. A(n) of accounts is a list of all accounts a company uses, not including account balances. & \\ \hline b. The __ is a record containing all accounts used by a company, including account balances. \\ \hline c. A(n) _ describes transactions entering an accounting system, such as a purchase order. & \\ \hline d. Increases and decreases in a specific asset, liability, equity, revenue, or expense are recorded in a( n) \\ \hline e. A(n) has a complete record of every transaction recorded. & \\ \hline \end{tabular} account chart general ledger journal