CHAPTER 4-COMPLETING THE ACCOUNTING CYCLE A Previous l / Page 2 of 3 E In which of the following steps of the accounting cycle will the owner capital account be used? o a. Step 3 Preparing an unadjusted trial balance D b. Step 9: Journalizing and posting closing entries DIc. Step 10: Preparing a post-closing trial balance 0 d. Step 5: Preparing an optional end-of-period spreadsheet