17.Which of the following accounting steps in the accounting process would be completed last?

a.posting

b.preparing the financial statements

c.preparing the adjusted trial balance

d.journalizing

18.When is the adjusted trial balance prepared?

a.after adjusting journal entries are posted

b.before adjusting journal entries are posted

c.before the adjusting journal entries are journalized

d.after the adjusting journal entries are journalized

19.Which account would normally not require an adjusting entry?

a.Cash

b.Accumulated Depreciation

c.Wages Expense

d.Accounts Receivable