The Balances in the Unadjusted Columns of a Work Sheet

The balances in the unadjusted columns of a work sheet will agree with:

A) whatever balances management has decided to report.
B) the balances reflected in the company's unadjusted trial balance.
C) the balances in the company's post-closing trial balance.
D) the balances reflected in the company's financial statements.
E) the balances management budgeted for the accounting period.