The correct option is D
All of the AboveThe transactions that are recorded in the journal proper are :
1. Opening entry : opening entry is the one that is passes for bringing the balances of various assets, liabilities and capital appearing in the balance sheet of the previous accounting periods.
2. Closing entries : these are the entries that are passed for transferring the nominal accounts balances to the trading and profit and loss account.
3. Adjustment entries : these entries are passed to bring in any unrecorded items into consideration like closing stock, outstanding expenses, prepaid expenses etc.
4. Rectifying entries : Rectifying entries are made in the journal to rectify the various errors committed while posting, totaling, balancing etc.
5. Other entries : other entries that are recorded are
purchase and sale of fixed assets on credit, dishonor of bill, Bad debts, transfer entries etc.