which of the following is correct?

a.) working papers are useful aids in the accounting process

b.)on the worksheet, the effects of the accounting adjustments are shown on the account balances.

c.) after the worksheet is completed, it can be used to help prepare the financial statements

d.) on the worksheet, the adjusted amounts are sorted into columns according to whether the accounts are used in preparing the unadjusted trial balance or the adjusted trial balance.

e.) A worksheet is not a substitute for financial statements.

*incorrect*