Randomly listed are the steps for preparing a trial balance: (1) Verify that the total of the Debit column equals the total of the Credit column. (2) List the accounts from the ledger and enter their debit or credit balance in the Debit or Credit column of the trial balance. (3) List the name of the company, the title of the trial balance, and the date the trial balance is prepared. (4) Total the Debit and Credit columns of the trial balance. What is the proper order of these steps? a. (3), (2), (4), (1) b. (3), (2), (1), (4) c. (2), (3), (4), (1) d. (4), (3), (2), (1) Question Content Area The matching principle a. determines whether the normal balance of an account is a debit or credit b. addresses the relationship between the journal and the balance sheet c. states that the revenues and related expenses should be reported in the same period d. requires that the dollar amount of debits equal the dollar amount of credits on a trial balance