Transactions are firstly entered in: A. Journal B. Ledger C. Trial balance D. None of these

The correct answer is A. Journal.

A journal is a book of original entry where all business transactions are recorded in chronological order. The journal entry includes the date, account number, debit or credit amount, and a brief explanation of the transaction.

A ledger is a book of accounts where all the transactions from the journal are posted to the appropriate accounts. The ledger shows the current balance of each account.

A trial balance is a list of all the accounts in the ledger and their balances. The trial balance is used to verify that the debits and credits are equal.

None of these is the correct answer because transactions are not entered in a trial balance.