The correct answer is: C. Posting
Posting is the process of transferring the information from the journal entries to the ledger accounts. This is done by recording the debit and credit amounts of each journal entry in the appropriate ledger account.
The journal is a chronological record of all financial transactions. Each journal entry includes the date, account, debit amount, credit amount, and a brief explanation of the transaction.
The ledger is a collection of all the accounts used by a business. Each account has a separate page in the ledger, and the information from the journal entries is posted to the appropriate accounts in the ledger.
The trial balance is a list of all the ledger accounts and their balances. The trial balance is used to verify that the debits and credits in the ledger are equal.
Adjustment entries are made at the end of an accounting period to update the ledger accounts for items that have not been recorded during the period. For example, adjusting entries are made to record accrued expenses and unearned revenues.
Therefore, the answer is C. Posting.