When Recording a Business Transaction into the General Ledger,certain Steps

When recording a business transaction into the general ledger,certain steps are followed.Identify the statement below that is

A) The process of transferring data from the journal to the ledger is called posting.
B) All transactions are recorded first in the general journal and then they are transferred to the general ledger.
C) All transactions are recorded first in the general ledger and then they are transferred to the journal.
D) After posting a transaction,the new balance in an account can be seen in the general ledger.