The Primary Purpose of a Trial Balance Is to

Multiple Choice

The primary purpose of a trial balance is to

A) determine that the total debits and total credits entered in the general ledger accounts during the period are equal.
B) obtain assurance that accounting records are correct.
C) summarize information from journal entries by specific accounts.
D) convert accounting records from cash basis accounting to accrual basis accounting.
E) Answers a and b are correct.