Once the adjusting entries are posted, the adjusted trial balance is prepared to

A) verify that the debits and credits are in balance
B) verify that the net income correctly flows into the statement of stockholders' equity from the income statement
C) verify that the net income (loss) is correct for the period
D) verify the correct flow of accounts into the financial statements

The purpose of preparing the adjusted trial balance is to ensure that the total debit balances equal the total credit balances after adjusting entries have been made. This confirms that the accounts are correctly balanced and that the accounting equation (Assets = Liabilities + Equity) is in balance. It does not directly verify the correct flow of accounts into the financial statements or the accuracy of net income.