Which of the following statements about a trial balance is true?
A) A trial balance is used to record all the individual transactions of a business.
B) A trial balance ensures that total debits equal total credits, helping to verify the accuracy of ledger entries.
C) A trial balance is prepared at the end of the financial year to calculate the net income of a business.
D) A trial balance lists all the assets and liabilities of a business in a detailed format.