Randomly listed below are the steps for preparing a trial balance: (1 ) Verify that the total of the debit column equals the total of the credit column. (2 ) List the accounts from the ledger and enter their debit or credit balance in the debit or credit column of the trial balance. (3 ) List the name of the company, the title of the trial balance, and the date on which the trial balance is

prepared. (4 ) Total the debit and credit columns of the trial balance. What is the proper order of these steps?
A) (3 ), (2 ), (4 ), and (1 )
B) (2 ), (3 ), (4 ), and (1 )
C) (3 ), (2 ), (1 ), and (4 )
D) (4 ), (3 ), (2 ), and (1 )


A

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