Which is the correct sequence for recording transactions and preparing financial$$ statements?

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Part $1$

A$.$

$$Ledger$,$ journal, trial$$ balance, financial statements

B$.$

$$Ledger$,$ trial$$ balance, journal, financial statements

C$.$

Financial$$ statements, trial$$ balance, ledger, journal

D$.$

$$Journal$,$ ledger, trial$$ balance, financial statements