When Recording a Business Transaction into the Journal, Certain Steps

When recording a business transaction into the journal, certain steps are followed. Identify the statement below that is CORRECT regarding the journalizing process.

A) All transactions are recorded first in the general ledger and then they are journalized in the journal.
B) An explanation is indented and entered on the line underneath the last credit in the entry.
C) All credited accounts are listed first and then all debited accounts are indented and listed on the next lines.
D) No dates are used in the journal.