The Purpose of the Post-Closing Trial Balance Is to

Multiple Choice

The purpose of the post-closing trial balance is to

A) ensure that all adjusting entries were made.
B) prove the equality of the balance sheet account balances that are carried forward into the next accounting period.
C) prove the equality of the income statement account balances that are carried forward into the next accounting period.
D) list all the balance sheet accounts in alphabetical order for easy reference.