At the end of each accounting period, the company's accountant records journal entries to ensure that account balances correctly reflect the company's financial performance for the current period and/or the company's financial position as of the end of the current period. This step of the accounting cycle is commonly called:

a.) Closing the books

b.) Adjusting the books

c.) Accruing the books

d.) Balancing the books

e.) None of the above