14. A trial balance is prepared to a. discover errors that affect the equality of debits and credits b. prove that no errors were made in posting to the ledger c. prove that each account balance is correct d. prove that there were no errors made in recording transactions into the journal 15. If the two totals of a trial balance are not equal, it could be due to a. an error in determining the account balances, such as a balance being incorrectly computed b. recording the same transaction more than once c. failure to record a transaction d. recording the same erroneous amount for both the debit and the credit parts of a transaction 16. Explain the meaning of the business entity assumption. (Select #16 or #17)