Postings are made daily to the

A) Accounts Receivable control account.
B) Accounts Payable control account.
C) Accounts Receivable subsidiary ledger.
D) control accounts in the general ledger.

Postings are made daily to the Accounts Receivable subsidiary ledger, which is a detailed record of individual customer accounts and transactions. The control account in the general ledger reflects the total balance of all customer accounts, but the detail is maintained in the subsidiary ledger. Accounts Payable control account is for recording the total balance owed to vendors and not for daily postings. The Accounts Receivable control account also reflects the total balance of all customer accounts but, like the subsidiary ledger, is updated only when actual transactions occur.