The steps in the preparation of a worksheet do not include

A) analyzing documentary evidence.
B) preparing a trial balance on the worksheet.
C) entering the adjustments in the adjustment columns.
D) entering adjusted balances in the adjusted trial balance columns.

Documentary Evidence

Written or printed records that are used to support the transactions recorded in the accounting system.

Trial Balance

An accounting report that lists all the balances of each ledger account at a point in time to ensure that debits equal credits as part of the double-entry bookkeeping system.

Adjustments

Modifications made to financial statements to correct errors, account for omitted transactions, or bring the statements in line with Generally Accepted Accounting Principles (GAAP).