If the Sum of the Debits Is Not Equal to the Sum

Multiple Choice

If the sum of the debits is not equal to the sum of the credits in a trial balance, then

A) there is no concern because the two amounts are not meant to be equal.
B) the chart of accounts does not balance.
C) it is safe to proceed with the preparation of financial statements.
D) it is likely that an error was made in journalizing or posting transactions or in computing the account balance.