Identify each of the following items as an element of a computerized accounting system (c), a manual accounting system (m), or both (b).
1. The trial balance transferred to or entered on the worksheet
2. Automatic posting to the general ledger
3. The use of UPC codes for inventory
4. Printing financial statements
5. Closing the accounts by debiting Income Summary and crediting expenses
6. Starting the cycle with account balances in the general ledger