All of the Following Statements Regarding a Worksheet Are True

All of the following statements regarding a worksheet are true except:

A) it provides an orderly way to summarize the data for the financial statements.
B) it is a multicolumn document, which helps move data from the trial balance to the financial statements.
C) it replaces the adjusting entries in the general journal.
D) it aids the closing process by listing the adjusted balance of all accounts.