Final answer:
The correct answer is C. Journal, which is classified as a record of original entry because it's where financial transactions are first recorded in chronological order.
Step-by-step explanation:
The record of original entry referred to in the question is the place where financial transactions are first recorded. The correct answer to which of the following is classified as a record of original entry is C. Journal. A journal is a chronological record where transactions are initially recorded before they are posted to ledger accounts. On the other hand, the General Ledger is a collection of accounts that show the changes made to each account as a result of transactions, and the updated balances. The Trial Balance is a report that lists the balances of all ledger accounts at a point in time. Posting is the process of transferring information from the journal to individual ledger accounts. Therefore, among the given options, the journal is the correct answer as it serves as the first destination for recording transactions.