Which of the following statements is not correct?

If the postclosing trial balance does not balance, there are errors in the accounting records.

The audit trial should be used to trace data through the accounting records to find and correct errors.

The balance of the owner's capital account, as reflected on the postclosing trial balance, will match the amount reported on the income statement.

The balance of the owner's capital account on the adjusted trial balance will usually be different than that reported on the postclosing trial balance.