Which of the Following Is the LAST Step of Preparing

Which of the following is the LAST step of preparing the worksheet?

A) Enter the adjusting entries in the adjustments columns,and total the amounts.
B) On the Income statement column,calculate profit.Enter profit or loss as the balancing amount on the Income statement and balance sheet columns.Total the Income statement and balance sheet columns.
C) Copy the asset,liability and owners' equity amounts from the adjusted trial balance to the balance sheet columns.Copy the revenue and expense amounts to the Income statement columns.Total each column.
D) Calculate each account's adjusted balance by combining the trial balance and adjustment figures.Enter each account's adjusted amount in the adjusted trial balance columns.