Answer:
The correct answer is letter "A": The trial balance is completed to ensure that debits and credits are equal in the General Ledger.
Explanation:
A Trial Balance is a worksheet listing the debit and credit balances of all the ledger accounts for a company. Under accounting theory, the total of all the debits must equal the total of all the credits. Preparing the trial balance is the first step to closing the books at the end of an accounting period.