After all transactions have been journalized and posted to the accounts, a trial balance will be prepared. The purpose of this is to

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The purpose of preparing a trial balance is to check that total debits equal total credits in order to ensure that the accounting equation remains in balance. It is not used to determine whether there is enough cash to pay dividends or to close the books. While unadjusted balances can be obtained from the trial balance, this is not its primary purpose.

After All Transactions Have Been Journalized and Posted to the Accounts