91. Trial Balance is prepared to check accuracy of

Ledger account balances
Balance sheet balances
Income statement balances
Cash flow statement balances
✅ The correct answer is A.
A Trial Balance is a statement that shows the total of debit and credit balances of accounts. The total of debit amounts shall be equal to the credit amounts for the trial balance to tally. Hence, it verifies the arithmetical accuracy of the postings in the ledger accounts.

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