A trial balance should be extracted from the ledger accounts prior to preparing the final accounts because:

A trial balance should be extracted from the ledger accounts prior to preparing the final accounts because:
A . It confirms the arithmetical accuracy of the entries made in the ledger accounts
B . It proves that the entries made in the ledger accounts are all correct
C . It provides a summary of assets and liabilities
D . It shows where errors have been made

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Answer: A