A question from your mentor about the trial balance Your mentor would also like you to think about how best to use a Trial Balance to help you complete your business accounting and she asks you a question to prompt you to reflect on one of the features of a trial balance. Select the most appropriate answer to her question. Celia asks, what is the most accurate description of the totals of the debit and credit columns on a Trial Balance: Total debits less total credits equal the size of the most recent transaction entered. Total debits must equal total credits after every individual transaction has been entered. When total debits equal total credits the Trial Balance proves that there is no error in the posting of transactions entered so far. Total debits will only equal total credits at the end of each accounting period after all transactions for that period have been entered