The trial balance:

Option D,

But I would suggest a correction in the answer, trial Balance shows the "Closing Balances" of all the active accounts of the Company.

d. Provides a listing of the balance of each account in active use.

D.

D. provides a listing of the balance of each account having amount. It useful in preparation of financial statement.

We all agree about (( D )) but why and when we need T.B. , first we need T.B. as it list all the chart of account and balances of it as well , that will lead us why ? because we can use it to make P& L and B.S. from it , meaning we can use one Report to make for it the other2 F.S. to save time and effort as well.

D

Option C and D , both are correct but most appropriate is D

D

D.