The record of all accounts and their balances used by a business is called a: Multiple Choice Journal. Chart of accounts. General Journal. Balance column journal. Ledger (or General Ledger).

Ledger (or General Ledger).

Explanation:

As we know that the first step in the accounting is recording the day to day business transaction after that the posting of the transactions would be done through a ledger account that means the ledger is the collection of all accounts and the balance that maintained by the company

So as per the given situation the last option is correct

And, the remaining of the options are incorrect

answer; ///i believe the correct answer is (350); (c) is your answer