A Company's Ledger Is

A company's ledger is:

A) A list of all accounts a company uses with an assigned identification number.
B) A collection of documents that describe transactions and events entering the accounting process.
C) A record containing increases and decreases in a specific asset, liability, equity, revenue, or expense item.
D) A journal in which transactions are first recorded.
E) A record containing all accounts and their balances used by the company.