Which statement is incorrect concerning the adjusted trial balance?

(a) An adjusted trial balance proves the equality of the total debit balances and the total credit balances in the ledger after all adjustments are made.

(b) The adjusted trial balance provides the primary basis for the preparation of financial statements.

(c) The adjusted trial balance does not list temporary accounts.

(d) The company prepares the adjusted trial balance after it has journalized and posted the adjusting entries.AppendixLO1