The correct answer is: D. Ledger
A ledger is a book or computer file that contains all of the accounts of a business. It is a permanent record of all financial transactions, and it is used to track the balance of each account.
A journal is a book or computer file that records all of the financial transactions of a business in chronological order. It is used to track the debits and credits of each transaction, and it is the first step in the accounting process.
A voucher is a document that authorizes a payment or receipt. It is used to ensure that all payments are made in accordance with company policy, and it is a source document for the ledger.
An invoice is a document that lists the goods or services that have been sold and the amount that is owed. It is used to track sales and receivables, and it is a source document for the journal.