"Which of the following statements accurately represents the general ledger for ABC Company as of December 31, 20X1?
A) The general ledger shows the company's financial transactions from January 1, 20X1, to December 31, 20X1.
B) The general ledger outlines ABC Company's financial standing as of December 31, 20X1.
C) The general ledger provides a detailed breakdown of ABC Company's expenses and revenues for the fiscal year 20X1.
D) The general ledger reflects the forecasted financial projections for ABC Company for the fiscal year 20X2."