D. revenue collected before being 116. LO 4.4 What critical purpose does the adjusted trial balance serve? A. It proves that transactions have been posted correctly B. It is the source document from which to prepare the financial statements C. It shows the beginning balances of every account, to be used to start the new year's records D. It proves that all journal entries have been made correctly LO 4.4 Which of the following accounts' balance would be a ditterent number on the Balance Sheet than it is on the adjusted trial balance? A. accumulated depreciation B. unearned service revenue C. retained earnings D. dividends 18. LO 4.5 On which financial statement would the Supplies account appear? A. Balance Sheet B. Income Statement C. Retained Earnings Statement D. Statement of Cash Flows 19. LO 4.5 On which financial statement would the Dividends account appear? A. Balance Sheet B. Income Statement C. Retained Earnings Statement D. Statement of Cash Flows 20. LO 4.5 On which financial statement would the Accumulated Depreciation account appear? A Balance Sheet B. Income Statement C. Retained Earnings Statement D. Statement of Cash Flows 27. LO 4.5 On which two financial statements would the Retained Earnings account appear? A. Balance Sheet B. Income Statement C. Retained Earnings Statement D. Statement of Cash Flows