Which of the following is the order of steps to journalize an entry? O A. Identify the accounts and the account type Decide whether each account increases or decreases, then apply the rules of debits and credits Record the transaction OB. Identify the accounts and the account type Record the transaction Decide whether each account increases or decreases, then apply the rules of debits and credits O C. Decide whether each account increases or decreases, then apply the rules of debits and credits Identify the accounts and the account type Record the transaction O D. Record the transaction Identify the accounts and the account type Decide whether each account increases or decreases, then apply the rules of debits and credits