65. Which of the following statements is incorrect? A. Working papers are invaluable tools of the accountant. B. The work sheet shows the effects of adjustments on the account balances. C. After the work sheet is completed, the work sheet information is used to prepare the financial statements. D. On the work sheet, the accountant sorts the adjusted amounts into columns according to whether the accounts are used in preparing the unadjusted trial balance or the adjusted trial balance. E. The work sheet is an optional step in the accounting cycle