Hello the question is: why is the P.R. Column blank?? A) we need to import that information from the chart of accounts B) we need to gather the sources documents. C) it is unnecessary until doing a balance sheet. D) the general ledger has not been made yet. Please give me correct answer and explanation thank you.

Torn's Web Services - General Journal Page J1 Account Title Doc No. P.R Debit Credit June 1, 2018 |Cash. D1 $ 20,000.00 Owner's Equity $ 20,000.0 Owner started business June 1, 2018 Supplies D2 50.00 Cash S 50.0 Bought paper and pens June 1, 2018 | Equipment. D3 $ 3,200,00 Cash $ 3,200.0 Bought computer systems June 1, 2018 Equipment D4 $ 4,000.00 A/P $ 4,000.00 Bought Furniture June 5, 2018 Cash DS $ 10,000.00 Long-Term Debt $10,000.00 Borrowed from lender June 10, 2018 A/P DE 165.00 Cash Paid for phone and internet install $ 165.00 JUNE 12, 2018 Advertising 167 Cash Took out Facebook ads T $ 28 00 $ 28 00 June 15, 2018 Berit D8 Cash S . 1,220 00 Paid Landlord $ 1 220,00 June 17. 2018 Cash D9 Sales Income 5 670.00 Payment for web site work 5 670.00 June 30, 2018 Loan Payment D10 Long-Term Debt Cash S 275.00 Made loan payment 215.0g