Select the item that best completes each of the descriptions below. a. A collection of accounts and account balances is referred to as a(n) b. A(n) , such as a bank statement, is objective evidence of transactions and c. Increases and decreases in a specific asset, liability, equity, revenue, or expense d. A(n) has a complete record of every transactions recorded. e. A list of all ledger accounts and identification numbers, not including account bala