1. Record adjusting journal entries in the general journal.
2. Transfer adjusting journal entries from the general journal into the general ledger.
3. Transfer journal entries from the general journal into the general ledger.
4. Prepare an after-closing trial balance.
5. Prepare an adjusted trial balance.
6. Record journal entries in the general journal.
7. Prepare financial statements.
8. Record closing journal entries in the general journal.
9. Prepare an unadjusted trial balance.
10. Transfer closing journal entries from the general journal into the general ledger.

The correct chronological order in which the above steps are performed is:

	a.	3, 6, 9, 1, 2, 5, 8, 10, 4, 7.
	b.	3, 6, 9, 2, 1, 5, 7, 10, 4, 8.
	c.	3, 6, 9, 2, 1, 5, 8, 7, 10, 4.
	d.	6, 3, 9, 1, 2, 5, 7, 8, 10, 4.