Which of the following statements are true?
| If the trial balance is in balance, it proves that no errors have been made in recording and posting transactions. | |
 | The trial balance is a book of original entry. |
| Another name for trial balance is chart of accounts. | |
| → | The trial balance is a list of all accounts from the ledger with their balances at a point in time. |
| The trial balance is another name for the balance sheet as long as debits balance with credits. |
