8) The primary purpose of preparing a trial balance is to determine that A. The ledger contains an equal peso amount of debit and credit entries. B. The ledger contains an equal number of debit and credit entries. C. The number of ledger accounts with debit balances is equal to the number of accounts with credit balances D. Each transaction was recorded with equal amounts of debits and credits. 9) Which of the following is correct regarding the classification of certain items in the statement of cash flows by a non-financial institution? Option 1 Option 2 I. Interest received Operating activities Investment activities II. Interest paid Operating activities Financial activities III. Dividends received Operating activities Investing activities IV. Dividends paid Financing activities Operating activities Al only B. I, II and III C. II, III, and IV D. All of these