Select the One Term That Best Fits Each Definition

Select the one term that best fits each definition
-An account in a general ledger that summarizes all accounts in a subsidiary ledger.

A) accounts payable ledger
B) book value of accounts receivable
C) controlling account
D) cost of merchandise sold
E) debt ratio
F) gross profit
G) Medicare tax
H) horizontal analysis
I) payroll register
J) purchases allowance
K) quick ratio
L) subsidiary ledger
M) supporting schedule
N) withholding allowance
O) working capital