The General Ledger Accounts Used When Posting the Sales Journal

The general ledger accounts used when posting the sales journal are:

A) sales returns and allowances, sales revenue, accounts receivable, and cost of sales.
B) purchases, sales returns and allowances, sales revenue, accounts receivable and GST clearing account.
C) cash, sales revenue, accounts payable and inventory.
D) sales revenue, cost of sales, inventory, accounts receivable and GST clearing account.