Which of the Following Statements About a Trial Balance Is

Multiple Choice

Which of the following statements about a trial balance is true?

A) A trial balance is one of the financial statements provided to shareholders at the close of the financial period.
B) A trial balance will detect if a transaction was not recorded.
C) The sum of the debits is not necessarily the same as the total of the assets side of the balance sheet.
D) None of the statements are true.