Which Statement Is Incorrect Concerning the Adjusted Tabular Summary

Which statement is incorrect concerning the adjusted tabular summary?

A) An adjusted tabular summary proves the equality of the basic accounting equation after all adjustments are made.
B) The adjusted tabular summary provides the primary basis for the preparation of financial statements.
C) The adjusted tabular summary lists the account balances in order of their magnitude.
D) The adjusted tabular summary is prepared after the adjustments have been recorded.