Which of the Following Best Describes the Action Known as Balancing

Multiple Choice

Which of the following best describes the action known as balancing the ledgers?

A) totaling the subsidiary account balances and cross checking against the main account balance
B) making sure that the ending balance in Sales is equal to the ending balance in Accounts receivable
C) identifying the differences between the cash balance in the ledger and the bank statement
D) totaling the expense account balances and cross checking against total expenses shown on the income statement