Rushing River Boats Has the Following Data in Its Social

Rushing River Boats has the following data in its Social Security tax payable General Ledger account: Social Security tax payable ACCOUNT NO. 221
BALANCE
DATE DESCRIPTION POST REF. DEBIT CREDIT DEBIT CREDIT
Jan 31 J4 420 1,620
Feb 15 J5
For the entry on January 31, what does the J4 signify?

A) It is the fourth entry in the General Journal on that date.
B) The account appears fourth in the list of liability accounts.
C) It is the fourth repetition of the same entry.
D) The transaction appears on page four of the General Journal.