Which of the Following Sequences Represents the Normal Flow of Accounting

Which of the following sequences represents the normal flow of accounting data from the journal to the ledger?

A) Transaction occurs; source documents are prepared; transaction analysis; transaction is journalized and posted.
B) Source documents are prepared; transaction analysis; transaction is journalized and posted; transaction occurs.
C) Transaction analysis; transaction is journalized and posted; transaction occurs; source documents are prepared.
D) Transaction occurs; transaction analysis; transaction is journalized and posted; source documents are prepared.