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Which of the following statements refer to the preparation of an adjusted trial balance? $($Check all that apply.$)$

Multiple select question.

An adjusted trial balance is prepared after adjustments have been posted.

An adjusted trial balance is a list of accounts and their balances prepared before adjustments are posted.

The debit and credit column totals must balance.

New accounts may need to be added because of the adjusting process.

An adjusted trial balance has one debit column and one credit column.

Accounts are generally listed in the same order as listed in the chart of accounts.

The debit and credit column totals don't have to equal each other on an adjusted trial balance.