Anomalies do not generally arise out of transitive dependencies

On the governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance, revenues are reported by ______.

Fill in the blank(s) with the appropriate word(s).

The purchasing agent of Superb Service Co. wants to know the dollar amount of inventory purchased on account during the year from a particular supplier. This information can be found most easily in Superb Service's:

A. Inventory subsidiary ledger. B. Accounts payable controlling account. C. Inventory controlling account. D. Accounts payable subsidiary ledger.