Which step is third of six?

a. Record the amount of the debit.
b. Record the amount of the credit.
c. Record the name of the account to be credited, indented from the
left edge of the Description column
d. Write a brief reference to the source document or description of
the account credited.
e. Enter the date of the transaction in the Date column.
f. Record the title of the account to be debited.

The third step of six is c. Record the name of the account to be credited, indented from the left edge of the Description column.