12. If the sum of the debits and credits in a trial balance is not equal, then?
(a) The chart of accounts also does not balance
(b) It is safe to proceed with the preparation of financial statements
(c) Most likely an error was made in posting journal entries to the general ledger or in
preparing the trial balance
(d) There is no concem because the two amounts are not meant to be equal
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option (c) Most likely an errors was made in posting journal entries to the general ledger or in preparing the trial balance.
not sure
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