The purpose of the post-closing trial balance is to

A) prove that no mistakes were made.
B) prove the equality of the balance sheet account balances that are carried forward into the next accounting period.
C) prove the equality of the income statement account balances that are carried forward into the next accounting period.
D) list all the balance sheet accounts in alphabetical order for easy reference.

The post-closing trial balance is used to ensure that the total balance of all the balance sheet accounts that are carried forward into the next accounting period equals. This helps to confirm that all temporary accounts have been closed out and all permanent accounts have been properly updated. It does not prove that no mistakes were made, list all balance sheet accounts in alphabetical order, or prove the equality of income statement account balances.