11 Preparation of a trial balance is the first step in the analyzing and recording process. Select one: out of True uestion False tion 12 Transactions are first recorded in which book account? et ered ed out of Select one: a. Accounting Equation g question b. Book of Final Entry O c T Accounts O d. Book of Original Entry on 13 Unearned revenue will be shown on the asset side of the accounting equation ed out of Select one: O True question O False