What is the purpose of an adjusted trial balance?

An adjusted trial balance is prepared to check that the accounting records are still in balance, after having posted all recurring daily transactions to the T$-$accounts.

An adjusted trial balance is prepared to check that the accounting records are still in balance, after having posted all adjusting entries to the T$-$accounts.

If an adjusted trial balance is prepared, there is no need to post the adjusting entries to the T$-$accounts.

An adjusted trial balance takes the place of financial statements.