In the Following General Journal Transaction,to What Do the Numbers

Multiple Choice

In the following General Journal transaction,to what do the numbers 101 and 301 refer? $$\begin{array} { | l | c | l | c | c | c | } \hline \text { Nov } & 1 & \text { Cash } & 101 & 15,000 & \\\hline & & \text { A. Stockwell, Capital } & 301 & & 15,000 \\\hline\end{array}$$

A) General journal numbers
B) Employee numbers
C) General Ledger account numbers
D) Transaction numbers