Identify the Statement Below That Is True

Identify the statement below that is true.

A) A trial balance can replace the need for financial statements.
B) The trial balance presents net income for a period of time.
C) Another name for the trial balance is the chart of accounts.
D) The trial balance is a list of all accounts from the ledger with their balances at a point in time.
E) The trial balance is another name for the balance sheet as long as debits balance with credits.