A trial balance Entry field with incorrect answer will not balance if a correct journal entry is posted twice. proves that all transactions have been recorded. is a list of accounts with their balances at a given time. proves the mathematical accuracy of journalized transactions.

The correct answer is letter "C": is a list of accounts with their balances at a given time.

Explanation:

A Trial Balance is a worksheet listing all the ledger accounts for an entity's debit and credit balances during a period. The total of all debits must be equal to the amount of all credits, under accounting theory. Since the trial balance is a list of all accounts, it acts as a checklist of accuracy.