11. A trial balance: a. is a list of accounts with their balances at a given time. b. proves the mathematical accuracy of journalized transactions. c. will not balance if a correct journal entry is posted twice. d. proves that all transactions have been recorded. 12. A trial balance will not balance if: a. a correct journal entry is posted twice. b. the purchase of supplies on account is debited to supplies and credited to Cash. c. a 100 cash drawing by the owner is debited to Owner's Drawing for 1,000 and credited to Cash for 100. d. a 450 payment on accoruit is debited to Accoruits Payable for 45 and credited to Cash for 45