Which of the following statements about financial statements and the trial balance is correct?

A) A post-closing trial balance should be prepared before temporary accounts are closed.

B) Financial statements are prepared only after the adjusted trial balance has shown that debits equal credits.

C) An adjusted trial balance reflects the amount of Retained Earnings to be shown on the Balance Sheet.

D) A post-closing trial balance lists the account balances of the accounts that are reported the income statement.