The Item column of the ledger account for the opening first entry for the ledger accounts

should contain the

Aword Cash.
Caccount title.
Bwords Opening Entry.
Dword Balance.

Verified Answer :

It's either Opening Entry or Account title following this order

Who, what, and When.
Who would be the company or the person's name
What would be if it's a balance sheet, income statement, Chart of accounts, or trial balance.
When is the date.

Example

Stockholm's Company
Balance Sheet
February 1, 2015

The Answer is.... D. word Balance.