Final answer:
Transactions not fitting into special journals are posted in the General Ledger, which is the comprehensive record of all financial transactions of an entity.
Step-by-step explanation:
If a transaction does not fall into one of the special journals, such as sales journal, purchases journal, cash receipts journal, or cash disbursements journal, it is then recorded in the General Ledger. The General Ledger is the master set of accounts that summarize all transactions occurring within an entity. In other words, it serves as a complete record of all financial transactions over the life of the organization.
Special Ledgers are used for categorizing specific types of transactions, but the General Ledger includes all of the various account balances and is where journals are posted to the individual ledger accounts. Therefore, the correct answer to the question is b. General Ledger.