Concept: A trial balance is a statement that checks whether total debits equal total credits in the ledger.
Explanation:• In double-entry bookkeeping, every transaction records equal debit and credit entries.
• A trial balance is prepared to list all ledger balances and test whether the sum of debit balances equals the sum of credit balances.
• If both totals match, the ledger is said to be arithmetically accurate.
• It does not detect fraud, calculate losses, or determine opening capital.
• Therefore, its main purpose is to test the arithmetical accuracy of ledger entries.
Answer: D. test arithmetical accuracy of ledger entries.