It Is Important to Prepare a Trial Balance in Advance

It is important to prepare a trial balance in advance of extracting the financial statements because:

A) It assists the accountant in preparing any adjustments that may be required
B) It shows that debits and credits have been posted to the ledger accounts in equal values
C) It confirms that the ledger account balances are correct
D) It provides the figures that are required for the preparation of the final financial statements