761. _________ will produce the periodic financial statements and reports of the business.

A. Cash ledger
B. Final Account
C. Trail Balance
D. General Ledger
✅ The correct answer is option D.
General Ledger will produce the periodic financial statements and reports of the business. In the general ledger, record each of the transactions twice as both a subtraction (debit) and addition (credit). The general ledger is the main accounting record of the company.

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