Accountants May Use a Worksheet That Starts with a Company's

Accountants may use a worksheet that starts with a company's trial balance and then spreads that information across 4 more columns before creating the financial statements. What four columns (debit and credit) would appear after the unadjusted trial balance?

A) Revenues (two columns-debit and credit) and expenses (two columns-debit and credit) .
B) Adjusting entries (two columns-debit and credit) and adjusted trial balance (two columns-debit
And credit)
C) Net income and changes in owner's equity.
D) Net income for the period is taken from the income statement and is used to determine the ending balance for capital assets.