The last step in preparing a trial balance is

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The last step in preparing a trial balance is to prove the equality of the two columns. This means that the total of the debit column should be equal to the total of the credit column. This ensures that all transactions have been properly recorded and that the accounting equation (assets = liabilities + equity) is in balance. While A, B, and C are important steps in preparing a trial balance, they are not the final step.

The Last Step in Preparing a Trial Balance Is