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 source of 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 step by step. Thank you.

Tom's Web Services - General Journal J1 Date Account Title Doc No. P.R Debit Credit June 1, 2018 Cash $ 20,000.00 Owner's Equity $20,000.00 Owner started business June 1, 2018 |Supplies 50.00 Cash 50.00 Bought paper and pens June 1, 2018 |Equipment $ 3,200.00 Cash $ 3,200.00 Bought computer systems June 1, 2018 Equipment $ 4,000.00 A/P $ 4,000.00 Bought Furniture June 5, 2018 Cash D5 $ 10,000 00 Long-Term Debt $ 10,000.00 Borrowed from lender June 10, 2018 |A/P D6 $ 165.00 Cash $ 165.00 Paid for phone and internet install June 12, 2018 |Advertising D7 S 25.00 Cash $ 28.00 Took out Facebook ads June 15, 2018 Rent D8 $ 1 220.00 Cash $ 1,220.00 Paid Landlord June 17, 2018 Cash D9 $ 670.00 Sales Income $ 670.00 Payment for web site work June 30, 2018 Loan Payment D10 Long Term Debt $ 215.00 Cash $ 215,00 Made loan payment