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Which of the following procedures would not be used to identify an error within a trial balance? a. check that the correct account balances were

Which of the following procedures would not be used to identify an error within a trial balance?

a. check that the correct account balances were transferred to the correct trial balance columns

b. check that each transaction was recorded correctly in the accounts

c. check the arithmetic used to compute the account balances

d. check that no temporary accounts have been included within the trial balance

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