Which of the Following Statements About the Unadjusted Trial Balance

Multiple Choice

Which of the following statements about the unadjusted trial balance is correct?

A) It generally includes final amounts for all expenses,but preliminary amounts for all revenues.
B) It will not balance if there is a mistake.
C) It includes end-of-the-accounting period adjustments.
D) It is an internal report and not part of the financial statements issued to external decision makers.