An adjusted trial balance shows that

A) all journal entries have been made.
B) debits equal credits in the ledger accounts after the adjusting entries have been made.
C) all accounts have the correct balance.
D) no posting errors have been made.

Adjusted Trial Balance

A list of all accounts and their balances after adjustments are made, used to prepare financial statements.

Ledger Accounts

A record within the general ledger that is used to collect and store balance and transaction information for individual items such as assets, liabilities, equity, revenues, and expenses.