Each licensee shall make and preserve the following books, accounts, and records for a period of at least 3 years: A record of each money transmission conducted; A general ledger containing all assets, liability, capital, income, and expense accounts, which general ledger shall be posted at least monthly; Settlement sheets received from each authorized delegate; Bank statements and bank reconciliation records; Records of outstanding money transmissions; Records of each money transmission conducted within the 3–year period; A list of the names and addresses of all the licensee’s authorized delegates, past and present; and A list of the dates that the training materials required under § 12–413.1 of this subtitle were provided to the licensee’s authorized delegates, agents, and subdelegates. A licensee shall retain the records required under this section in: Original form; or Photographic, electronic, or other similar form. A licensee may retain the records required under this section at any location, provided that the licensee: Notifies the Commissioner in writing of the location of the records; and Makes the records available at a place of business for which a license has been issued, as agreed by the Commissioner and the licensee, within 7 days after a written request for examination by the Commissioner.