The Purpose of Preparing the Post-Closing Trial Balance Is to

The purpose of preparing the post-closing trial balance is to

A) prove the equality of the permanent account balances that are carried forward into the next accounting period.
B) prove the equality of the temporary account balances that are carried forward into the next accounting period.
C) list all the statement of financial position accounts in alphabetical order for easy reference.
D) prove that no mistakes were made.