Which of the following is NOT the correct about Trial Balance? Select one: O A. All debit balances are listed in the debit column, while the credit balances are listed in the credit column of the trial balance. O B. A trial balance is a statement prepared based on the balance from the accounts in the ledger at the end of an accounting period O C. Trial balance is a financial statement which reports the balances of all types of accounts after the adjusting entries are being recorded. O D. Trial Balance is prepared at the end of the accounting period in order to check the accuracy of calculation, to verify the accuracy of double entries and its posting, and to prepare financial statements