Select the item that best completes each of the descriptions below. a. A(n) has a complete record of every transaction recorded. b. A list of all ledger accounts and identification numbers, not including account balances, is called a(n) c. A(n) d. A collection of accounts and account balances is referred to as a(n). of accounts. contains a record of decreases and increases in a specific revenue, expense, asset, liability, or equity. journal Chart e. A(n) describes transactions entering an accounting system, such as a purchase order. Account General ledger source document