What statement is accurate regarding double$-$entry bookkeeping?

Multiple Choice

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With double$-$entry bookkeeping, if the transaction amounts are not equal, the bookkeeper knows there is a mistake.

Double$-$entry bookkeeping requires a second person to double$-$check the bookkeeper's numbers.

When using double$-$entry bookkeeping, it is not necessary to prepare a trial balance.

Tax accountants must use double$-$entry bookkeeping when preparing tax returns.