A trial balance (select one):

a. is a list of accounts with their balances at a given time.

b. proves that proper account titles were used.

c. will not balance if a correct journal entry is posted twice.

d. proves that all transactions have been recorded.

a. is a list of accounts with their balances at a given time.

Explanation:

There are two columns in the trial balance, namely debit columns and columns of credit. The total amount of columns of debit and credit should always match and equaled.

The debit columns reflect assets and expenses side while earnings, stockholder equity, and liability side are listed in the credit column. It is prepared for the given period of time.