basicSSCDuring revision of Trial Balance, which option correctly states its core definition?AA trial balance lists ledger balances to test the arithmetical equality of debits and credits.BA journal records transactions chronologically with debit, credit and a concise narration.CA ledger groups journal entries account-wise to show the movement and balance of each account.DRectification records correcting entries so the books show the intended debit and credit effects.Submit AnswerReport Question