Peeta owns a bakery. She has already gathered and examined the checks, credit card receipts, sales slips, and other related evidence concerning specific transactions. She has also recorded each financial transaction in a journal and transferred that information into a ledger. What must Peeta do at the end of the accounting period

At the end of the accounting period, Peeta B) must prepare a trial balance.

After recording the transactions in a journal and transferring them to a ledger, the various balances must then be put into a trial balance to see if the debits of the business are equal to the credits as this would signify that the books of the company are balanced.

This first Trial balance is called the Unadjusted Trial balance which will then have to be tested to ensure that there are no errors in the financial statement and if there are, the journals and the balances will then be adjusted accordingly.

The Trial balance is therefore hugely important to be compiled at the end of the accounting period as it ensures balance in the books.

More information on trial balances can be found at and

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