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Multiple Choice Question 88 The usual sequence of steps in the transaction recording process is: analyze→ journal → ledger. journal→ ledger → analyze. ledger→ journal → analyze. journal→ analyze → ledger. Multiple Choice Question 50 Which one of the following represents the expanded basic accounting equation? + Common Stock + Retained Earnings + Dividends – Revenue – Expenses. Assets + Dividends + + Common Stock + Retained Earnings + Revenues. Assets – Liabilities – Stock + Retained Earnings + Revenues – Expenses. + Expenses – Liabilities. Multiple Choice Question 133 A trial balance may balance even when each of the following occurs except when a transposition error is made. a journal entry is posted twice. incorrect accounts are used in journalizing.