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Which of the following statements is not true of a trial balance?______.
A.
A trial balance is a list of balances of ledger accounts worked out periodically.
B.
A trial balance can detect an omission in the recording of the accounting data.
C.
A trial balance provides an accuracy check by showing whether or not total debits equal total credits.
D.
If total debits do not equal total credits in a trial balance, accounting error has occurred somewhere in journalizing or posting.