Which of the following statements is correct? A) the general ledger contains the accounts that are used to prepare the financial statements. B) some companies use the general ledger instead of a general journal. C) when entries are posted from the general journal to the general ledger, the account number is written in the posting reference column in the general ledger. D) when entries are posted from the general journal to the general ledger, the page number is written in the posting reference column in the general journal.