At the end of an accounting period, an accountant prepares a report that shows all the accounts of the company and their related balances. The balance of each account is listed in either a debit or credit column and each column is totaled to determine if there is an equality of debits and credits. What is the accountant doing? 

Preparing a balance sheet 

Preparing a trial balance 

Posting to the accounts 

Journalizing the transactions