Which of the Following Statements Is NOT Correct

Which of the following statements is NOT correct?

A) A firm should be able to trace amounts through the accounting records and back to their source documents.
B) The description of a journal entry should include a reference to the source of the information contained in the entry.
C) The credit portion of a general journal entry is always recorded first.
D) If goods are purchased on credit, the supplier's invoice number is used as the source document for the transaction.