Which of the following is correct:

A. The post-closing trial balance will ensure the accounting equation is balanced at the end of the accounting period and all transactions are properly journalized and posted

B. The accounting cycle starts with journalizing business transactions and ends with the preparation of a post-closing trial balance.

C. Property, Plant and Equipment accounts include all land, office, and building.

D. Worksheet is a tool used in preparing adjusting entries and the financial statements, and the use of worksheet is optional