Concept:A book of ordinary entry is also called a book of original entry or prime entry, where transactions are first recorded.
Explanation:The ledger is not a book of original entry; it is the main book where entries are posted later.
A balance sheet is a financial statement, not a record of first entry.
A bank statement is issued by the bank and is not a book of original entry.
A sales journal, also known as the sales day book, is used to record credit sales first.
Therefore, the sales journal is the book of ordinary entry.
Answer:D. sales journal