When pulling the owner's capital balance from the end-of-period spreadsheet into the statement of owner's equity, why is it also important to check the detail in the owner's capital account in the general ledger?

a.There may have been additional losses incurred during the year reflected in the balance.

b.There may have been additional withdrawals made during the year reflected in the balance.

c.There may have been additional investments made during the year reflected in the balance.

d.There may have been additional revenue made during the year reflected in the balance.