All of the Following Statements Are True Regarding the Use

All of the following statements are true regarding the use of a work sheet at the end of an accounting period except

A) all companies use a 10-column work sheet.
B) the use of a work sheet allows the accountant to gather and organize information to adjust the account.
C) the use of a work sheet allows the accountant to prepare adjustments without actually posting them to the accounts.
D) the use of a work sheet allows the accountant to prepare financial statements and then post the entries to the accounts.