Which of the following statements is not correct? Multiple Choice C ) The audit trial should be used to trace data through the accounting records to find and correct errors. 0 If the postclosing trial balance does not balance, there are errors in the accounting records. 0 The balance of the owner's capital account on the adjusted trial balance will ordinarily be different than that reported on the postclosing trial balance. 0 The balance of the owner's capital account, as reflected on the postclosing trial balance, will match the amount reported on the income statement