Which of the following is true of the relationship between subsidiary ledgers and general ledger accounts? a.

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Which of the following is true of the relationship between subsidiary ledgers and general ledger accounts?

a. The two contain different and unrelated data

b. The relationship between the two constitute part of the audit trail.

c. All general ledger accounts have subsidiaries

d. The total of subsidiary ledger accounts usually exceeds the total in the related general ledger account

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