Which of the Following Statements Is Characteristic of the Accounting

Which of the following statements is characteristic of the accounting cycle?

A) If a debit entry is made to an account in the general journal, the same account will receive a credit entry when the amount is posted to the general ledger.
B) If all transactions are correctly posted to the general ledger, the sum of the accounts with debit balances should be equal to the sum of the accounts with credit balances.
C) Posting occurs when numbers in the general ledger accounts are transferred to the general journal.
D) If the sum of the debit balances equals the sum of the credit balances, this proves there were no mistakes made in the posting process.