The Balances in the Unadjusted Columns of a Work Sheet

The balances in the unadjusted columns of a work sheet will agree with:

A) the balances reflected in the company's financial statements.
B) the balances reflected in the company's unadjusted trial balance.
C) whatever balances management has decided to report.
D) the balances in the company's post-closing trial balance.
E) the balances management budgeted for the accounting period.