Concept:A trial balance is a statement, not an account.Explanation:A trial balance has separate columns for debit and credit balances.It shows that the total of debit balances equals the total of credit balances.This equality is used to check the arithmetical accuracy of ledger postings.Because it is prepared as a statement, it is not a ledger account.Therefore, saying that a trial balance is an account is incorrect.Answer:D. it is an account