Posting:. 1. transfers ledger transaction data to the journal. 2. is an optional step in the recording process. 3. normally occurs before journalizing. 4. transfers journal entries to ledger accounts.

The answer is 4.

Explanation:

Posting transfers journal entries to ledger.

Journal is also know as book of original entry because it is the first because transactions are first recorded here. It contains the date the transaction occurred, the details and amount.

Ledger contains the summarized information from journals. It is known as second book of entry.

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