Answer:
b.trial balance
Explanation:
Trial balance is a list of balances of all ledger accounts and cash book.
It ensures that all transactions have been recorded with identical debit and credit amounts and the balance of each account has been computed accurately.
It can be prepared any time during the accounting period . It serves as an instrument for carrying out the job of checking and testing.
It facilitates the preparation of Trading & Profit and Loss Account and the Balance Sheet by making available the balances of all the accounts at one place.
