Arrange the following steps in the posting process in correct order:
a. The amount of the balance of the ledger account is recorded in the Debit Balance or Credit Balance column.
b. The amount of the transaction is recorded in the Debit or Credit column of the ledger account.
c. The ledger account number is recorded in the Post. Ref. column of the journal.
d. The date of the transaction is recorded in the Date column of the ledger account.
e. The page number of the journal is recorded in the Post. Ref. column of the ledger account.