An accounts payable ledger is:

A、 A subsidiary ledger that contains an account for each supplier (creditor).;

B、A list of the balances of all the accounts in the accounts receivable ledger that is added to show the total amount of accounts receivable outstanding.;

C、A book of original entry that is designed and used for recording only a specific type of transaction.;

D、The ledger that contains the financial statement accounts of a business.;

E、A subsidiary ledger that contains a separate account for each party that grants both short-term and long-term credit on account to the company.