Response to the following problem:
The following discussion took place between Heather Sims, the office manager of Sedgemoor Data Company, and a new accountant, Ed Hahn.
Ed: I've been thinking about our method of recording entries. It seems that it's inefficient.
Heather: In what way?
Ed: Well-correct me if I'm wrong-it seems like we have unnecessary steps in the process. We could easily develop a trial balance by posting our transactions directly into the ledger and bypassing the journal altogether. In this way we could combine the recording and posting processes into one step and save ourselves a lot of time. What do you think? Heather: We need to have a talk. What should Heather say to Ed?