Regarding the ledger, which of the following statements is incorrect? OA. Both the chart of accounts and the ledger list the account names and numbers of the business. OB. The ledger provides more detail than the chart of accounts. C. Companies use the ledger to fulfill the task of showing all of the increases and decreases in each account. OD. Both the chart of accounts and the ledger provide the balance of each account at a specific point in time.