Which One of the Following Statements Regarding the Trial Balance

Which one of the following statements regarding the trial balance is true?

A) A trial balance is included in the full set of external financial statements,just like an income statement.
B) If debits equal credits in the unadjusted trial balance,you have made no errors in preparing and posting journal entries.
C) The balances for each account reported on an unadjusted trial balance are determined by adding the amounts on the "+" side and subtracting the amounts on the "-" side of each ledger or T-account.
D) GAAP allows companies to choose between the cash basis or the accrual basis of accounting.