The chart of accounts is a son Select one: a. required step in the recording process. b. listing of the accounts and the account numbers which identify their location in the ledger C. device used to prove the mathematical accuracy of the ledger d. list of accounts and their balances at a given time. .. - (1 1, 2019, Jupiter Corp. had supplies on hand of $500. During the month, Jupiter supplies of $1,200 and used supplies of $1,500. The March 31 adjusting joumal entry Sude a -bit to the supplies account for $1,500. dit to the supplies account for $1,500. it to the supplies account for $1,200. dit to the supplies account for $500. Previous page Next page