Can Financial Statements Be Prepared Directly from the Adjusted Trial

Can financial statements be prepared directly from the adjusted trial balance?

A) They cannot.The general ledger must be used.
B) Yes, the adjusted trial balance shows the adjusted balances from the general ledger.
C) No, the adjusted trial balance merely proves the equality of the total debit and total credit balances in the ledger after adjustments are posted.It has no other purpose.
D) They can because that is the only reason that an adjusted trial balance is prepared.