Which of the following statements is true? a) The trial balance is a list of all accounts from the ledger with their balances at a point in time b) The trial balance is another name for the balance sheet as long as debits balance with credits c) The trial balance is a book of original entry d) If the trial balance is in balance, it proves that no errors have been made in recording and posting transactions e) Another name for trial balance is chart of accounts (I think it's a but I don't know why.)