When transactions are entered in the journal, what is the proper order for recording the...

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Accounting

When transactions are entered in the journal, what is the proper order for recording the transaction?

The account(s) to be debited should be recorded before the accounts to be credited.

The account(s) to be credited should be recorded before the accounts to be debited

It doesn't matter if debits or credits are entered first, as long as all accounts involved the transaction are recorded.

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