Which Statement Is Correct Concerning the Adjusted Tabular Summary

Which statement is correct concerning the adjusted tabular summary?

A) An adjusted tabular summary eliminates the need for the preparation of financial statements.
B) The purpose of an adjusted tabular summary is to prove the equality of the basic accounting equation.
C) An adjusted tabular summary will contain only balance sheet accounts.
D) The adjusted tabular summary is prepared before the adjustments have been recorded.