What function does the PR column serve? When will Account 111 be used in the journalizing and posting process? A. The PR column serves as a cross-reference between the journal and the ledger. Account 111 will be used as a posting reference in the journal to direct us to the ledger account, which will contain a list of all transactions posted to this account. B. In the ledger the PR leads us back to the original transaction in its entirety,