Which of the following statements about the post-closing trial balance is correct?

A) The post-closing trial balance is a report prepared before the adjustments and the financial statements to prove that debits equal credits.

B) The post-closing trial balance will be distributed to investors and other stakeholders along with the financial statements.

C) The post-closing trial balance is an internal report prepared at the end of the accounting cycle.

D) The post-closing trial balance proves that all entries have been made correctly and accurately during the accounting period.