Which of the following is a recorded summary of financial transactions?

A recorded summary of financial transactions typically refers to journal entries, which serve as the foundational record-keeping tool in accounting. Journal entries systematically document financial transactions, including debits and credits, allowing businesses to maintain accurate financial records.

Each journal entry provides a detailed account of the transaction, including the date, the accounts affected, the amounts involved, and a description of the transaction. This structured format ensures that all financial activities are captured and provides an organized way to track the financial status of the business over time.

The other options do have their specific functions in the accounting process but do not qualify as summaries of financial transactions. Sales orders are documents that indicate a customer's intention to purchase, but they don’t summarize financial transactions. Credit notes are issued to indicate a reduction in sales or returns, while bank feeds are data imports from bank accounts that help reconcile accounts but are not summaries in themselves.