1. All of the following statements are true regarding the use of a work sheet at the end of an accounting period except

   a.the use of a work sheet allows the accountant to prepare adjustments without actually posting them to the accounts.

   b.all companies use a 10-column work sheet.

   c.the use of a work sheet allows the accountant to prepare financial statements and then post the entries to the accounts.

   d.the use of a work sheet allows the accountant to gather and organize information to adjust the account.