After preparing adjusting entries, the equality of recorded debits and credits is checked by preparing a(n):

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The best choice is the adjusted trial balance, as it lists all of the accounts, their balances, and whether they are a debit or credit. This allows for the equality of debits and credits to be checked after adjusting entries have been made. Option A, adjusting journal entry analysis, is not a common term and would not be used. Option C, adjusted income statement, only reflects the changes made to revenue and expense accounts as a result of adjusting entries, and does not account for changes in balance sheet accounts. Option D, statement of cash flows, is not relevant to checking the equality of debits and credits.

After Preparing Adjusting Entries, the Equality of Recorded Debits and Credits