Which of the Following Should Not Be Considered When Comparing

Multiple Choice

Which of the following should not be considered when comparing the Adjusted Trial Balance to the Post-Closing Trial Balance to ensure that no errors were made in the closing process?

A) Account balances above Owner, Capital are the same on the Adjusted Trial Balance and the Post-Closing Trial Balance.
B) The account balances on each of the trial balances are the same.
C) Account balances below Owner, Capital are zero on the Post-Closing Trial Balance but not the Adjusted Trial Balance.
D) The Owner, Capital account balance on the post-closing trial balance matches the Owner, Capital account balance on the balance sheet.