Preparing an unadjusted trial balance tests the equality of debits and credits as recorded in the general ledger.
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The unadjusted trial balance, the adjusted trial balance, and the post adjusted trial balance.
accounts payable
Net sales on an unadjusted trail balance can be calculated as taking the gross sales and subtracting the expenses related. Once the trial balance is adjusted, you will be able to calculate your true net sales.
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spot errors before the final B/S is done.