a. The normal balance for liabilities b. The first step in the recording process C. The procedure of transferring journal entries to the ledger accounts d. A record of increases and decreases in a specific asset, liability, or owner's equity item e. The left side of an account f. The entering of transaction data in the journal g. A list of accounts and their balances at a specific time h. Used to decrease the balance in an asset account i. j. A list of all of a company's accounts An accounting record where transactions are recorded in chronological (date) order