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Which statement below best defines an account receivables ledger control account? A. It is part of the ledger accounts for double entry. B. It is

Which statement below best defines an account receivables ledger control account? 

A. It is part of the ledger accounts for double entry. 

B. It is part of the trial balance. 

C. It only deals with totals and not individual transactions. 

D. It is required by legal authorities.

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