What is the major difference between the post-closing trial balance and the other two trial balances?

a.The unadjusted and adjusted trial balances are optional reports.

b.The post-closing trial balance is prepared to verify the equality of debits and credits.

c.The post-closing trial balance is the only one to include only real accounts.

d.The unadjusted and adjusted trial balances are not part of the accounting cycle.