All of the Following Statements Are True Regarding the Use

All of the following statements are true regarding the use of a work sheet at the end of an accounting period except:

A) all companies use a ten-column work sheet.
B) the net income of the period is extended from the income statement debit column to the balance sheet credit column.
C) the beginning balance in the Retained Earnings account is entered initially on the work sheet on the unadjusted trial balance.
D) cash is always carried over from the unadjusted trial balance columns of the work sheet to the balance sheet columns without any adjustment.