Which of the following is false with respect to trial balances? O Most businesses prepare at least three trial balances during the course of the accounting cycle. Under IFRS, a trial balance would never substitute for a Balance Sheet. O The concept of "normal balance" is not useful when applied to trial balances. O With modern accounting software, trial balances should always balance even though the figures may not be correct. O Temporary accounts should never appear in a post closing trial balance