The fourth step in the accounting cycle is to transfer information from the journal to the ledger. A ledger is a book or an electronic record of all the accounts that a company has. These accounts are broken down by account number and class.
1 Esophageal peristalsis results from sequential contraction of circular muscle, which serves to push the ingested food bolus toward the stomach. 2  Esophageal longitudinal muscle may also play a role in peristalsis.sophageal peristalsis consists of sequential contraction of the circular muscles of the muscularis propria, which is largely mediated by acetylcholine. This sequential contraction serves to occlude the esophageal lumen and push the bolus aborally.
Extensor carpi radialis brevis muscle, a muscle in the middle of the forearm that manipulates the wrist so the hand moves away from the palm and towards the thumb. Extensor pollicis brevis muscle, a skeletal muscle on the dorsal side of the forearm.