8. Which of the following statements about a trial balance is incorrect? a. Its primary purpose is...

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8. Which of the following statements about a trial balance is incorrect?

a. Its primary purpose is to prove the mathematical equality of the debits and credits after posting.

b. It uncovers errors in journalizing and posting.

c. It is useful in the preparation of financial statements.

d. It proves that all transactions have been recorded and posted to the ledger.

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