Comprehensive and Detailed Explanation:
A Journal (Option C) is the first place where business transactions are recorded in chronological order
before posting to the General Ledger.
Option A (Balance Sheet) is incorrect because it is a financial statement, not a transaction log.
Option B (General Ledger) is incorrect because transactions must first be recorded in a journal before
being posted.
Option D (Trial Balance) is incorrect because it is a summary of ledger balances used for
reconciliation.
Reference:
GAAP Accounting Principles – Transaction Recording Process
Payroll.org – Payroll Accounting Workflow
