When an Entry Is Posted, the Last Step in the Process

When an entry is posted, the last step in the process is

A) recording the explanation.
B) placing the account number in the Post. Ref. column of the journal.
C) placing the journal page number in the Post. Ref. column of the ledger.
D) placing the account number in the Post. Ref. column of the ledger.
E) placing the balance of the account in either the debit or credit column in the ledger.