What statement is accurate regarding double-entry bookkeeping? Multiple Choice

Double-entry bookkeeping requires a second person to double-check the bookkeeper's numbers.

Tax accountants must use double-entry bookkeeping when preparing tax returns. 

With double-entry bookkeeping, if the transaction amounts are not equal, the bookkeeper knows there is a mistake. 

When using double-entry bookkeeping, it is not necessary to prepare a trial balance