The correct answer is: C. Ledger account
A ledger account is a detailed record of all the transactions that affect a particular asset, liability, equity, revenue, or expense account. It is the base for preparing a trial balance, which is a list of all the accounts in a ledger and their balances. The trial balance is used to verify that the debits and credits in the ledger are equal.
A journal is a chronological record of all the transactions that occur in a business. It is the first step in the accounting process. The journal entries are then posted to the ledger accounts.
A cash account is a record of all the cash receipts and disbursements of a business. It is a subledger of the general ledger.
A balance sheet is a financial statement that shows the assets, liabilities, and equity of a business at a specific point in time. It is prepared at the end of each accounting period.
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