A trial balance represents the:

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A trial balance is a list of all accounts and their balances at a specific date, which is prepared to ensure that the total debits equal the total credits in the accounting system. This helps to identify any errors in the entries made in the general ledger. Option A refers to source documents, which are used to record the details of transactions, while option C refers to a journal, which records transactions in chronological order. Option D refers to the process of posting information from the journal to the general ledger.

A Trial Balance Represents The