A trial balance usually

A) lists all the debit balances first, then all the credit balances.
B) lists all the credit balances first, then all the debit balances.
C) lists all the accounts in alphabetical order.
D) lists all the accounts and balances in financial statement order.

Trial Balance

An accounting report that lists the balances of all ledgers in two columns, debits and credits, ensuring that total debits equal total credits.

Debit Balances

Accounts with a balance that represents amounts owed or expenses; typically assets and expenses accounts.

Financial Statement Order

The sequence in which financial statements are prepared and presented, typically starting with the income statement, followed by the statement of financial position, and so on.