![](https://cos-cdn.shuashuati.com/pipixue-web/2020-1231-2005-12/ti_inject-812ce.png)
The main purpose of the trial balance is to:
A.
Enable the account closing process to be performed
B.
Detect errors in the accounting records
C.
Test the equality of debits and credits in the ledger
D.
Provide a preliminary view of how the financial statements will appear