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13.Which of the following statements about an adjusted trial balance is not correct? A It is prepared at the beginning of the year. B It

13.Which of the following statements about an adjusted trial balance is not correct?

A It is prepared at the beginning of the year.

B It is used to prepare financial statements.

C It is prepared to ensure that total debits equals total credits

D It is prepared after the adjusting journal entries have been made.

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