The trial balance:I. has debit balances in the left column and credit balances in the right column II. is usually prepared at the beginning of the accounting period III. when prepared right, should have mathematical equality of debits and credits after posting IV. only contains accounts from the balance sheeta. II, IV
b. I, III, IV
c. I, III
d. I, II

The correct answer is "b. I, III, IV".

Explanation: The trial balance is a worksheet that is used when accounting and contains all the balances of each accounting account at the end of a period, it has debit balances in the left column and credit balances in the right column and when prepared right, should have mathematical equality of debits and credits after posting.

c. I, III

Explanation:

The trial balance has debit balances in the left column and credit balances in the right column and  when prepared right, should have mathematical equality of debits and credits after posting. It contains accounts from the balance sheet and income statements.

By definition, a trial balance is a list of closing balances of ledger accounts on a certain date and is the first step towards the preparation of financial statements.

It is usually prepared at the end of an accounting period to assist in the drafting of financial statements.

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