The journal serves as a O a. list of the accounts that can b be used by the business entity. O b. summary of the transactions in each account to determine the account balance. O c. record of initial entry of transactions into the accounting system. O d. group of accounts for the business entity.

The journal serves as a a. list of the accounts that cag be used by the business entity. b. summary of the transactions in each account to determine the account balance. c. record of initial entry of transactions into the accounting system. d. group of accounts for the business entity