List the steps in the accounting cycle in their correct sequence;
1. Entries are made in the journal
2. A source document is prepared
3. A business transaction occurs
4. A trial balance is prepared
5. Entries are posted to the ledger

a. 2, 3, 1, 4, 5
b. 4, 2, 3, 1, 5
c. 1, 3, 2, 5, 4
d. 5, 4, 2, 1, 3
e. 3, 2, 1, 5, 4