Nina,a Manager at a Small Restaurant,is Engaged in Conducting the Accounting

Nina,a manager at a small restaurant,is engaged in conducting the accounting cycle.She begins by examining checks,credit card receipts,sales slips,and other related evidence concerning specific transactions.Which of the following steps should she follow immediately after this step?

A) The annual reports must be prepared.
B) The financial transactions must be recorded in a journal.
C) The information from the journal must be transferred to a ledger.
D) The hired Certified Public Accountant must attest that generally accepted accounting principles were used.
E) The information from the trial balance should be used to prepare the financial statements.