What Is the Last Step That Must Be Done Before

Multiple Choice

What is the last step that must be done before a firm's books can be closed for an accounting cycle?

A) The annual reports must be prepared.
B) The journal must be filled out.
C) The information from the journal must be transferred to the ledger.
D) A CPA must attest that good principles were used in the preparation of the document.
E) The trial balance must be verified.