Which of the following statements regarding the post$-$closing trial balance is correct?

Multiple Choice

The post$-$closing trial balance is an internal report prepared as the last step in the accounting orite

The post closing trial balance is a report prepared before the adjusting entries are ported and the finemelel statements the prepared to prove that debits equal credits.

The post$-$closing trial balance proves that all entries have been made correctly and eccurlativ duing the accounting period.