Which statement relating to a trial balance is incorrect?

Select one:

a. The fact that the total of the debit column equals the total of the credit column does not guarantee that the ledger if free from errors.

b. A trial balance reports the financial performance of an entity.

c. A trial balance may be prepared at any time to test the equality of debits and credits in the ledger.

d. A trial balance is a list of all the accounts in the ledger with their current balances.