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Which of the following is correct?
Trial Balance
A Trial Balance is a bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to ensure that total debits equal total credits.
Financial Statements
Reports that show the financial performance and position of a company, including the balance sheet, income statement, and cash flow statement.
Adjusting Entries
Journal entries made at the end of an accounting period to update the accounts for accruals and deferrals that have not been recorded during the period.
Closing Entries
Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, thus resetting the temporary accounts for the next period.
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