If the Trial Balance Does Not Balance,several Steps Can Be

Multiple Choice

If the trial balance does not balance,several steps can be taken to find the error.Which step will probably NOT help you find the error?

A) Tracing each account back and forth from the journal to the ledger.
B) Divide the out-of-balance amount by 2.
C) Divide the out-of-balance amount by 9.
D) Divide the out-of-balance amount by 5.