Which of the Following Statements Regarding Financial Statements and the Trial

Which of the following statements regarding financial statements and the trial balance is correct?

A) Financial statements are prepared only after the trial balance has shown that debits equal credits.
B) A post-closing trial balance should be prepared before temporary accounts are closed.
C) An adjusted trial balance reflects the amount of retained earnings to be shown on the Balance Sheet.
D) A post-closing trial balance lists all the accounts that are shown on the Income Statement.