Which of These Is Not a Purpose of a Post-Closing

Multiple Choice

Which of these is not a purpose of a post-closing trial balance?

A) Testing for the equality of debits and credits in the general ledger.
B) Making sure the ledger is correct as the starting point for the next financial period.
C) Checking that all the revenue and expense accounts have been closed-off.
D) Finding out how much profit the entity has made.