Which of the Following Statements Concerning Journals and Ledger Accounts

Which of the following statements concerning journals and ledger accounts is true?

A) With a manual accounting system a business will normally show all transactions in one journal, the general journal.
B) They are no longer required due to the recording of transactions using electronic accounting packages.
C) In a manual accounting system the ledger is written up before the journal.
D) In a journal entry, the accounts to be debited are recorded before the accounts to be credited.