Closing entries and a post-closing trial balance are steps in the accounting cycle that occurA : quarterly. B : monthly. C : daily. D : annually.

The correct answer is letter "D": annually.

Explanation:

The trial balance is a worksheet where all the balances of all the accounts are listed where the sum of all debits must equal the sum of all credits. The trial balance is an accuracy check reflecting the transactions in the general ledger were recorded correctly.

The post-closing trial balance lists the permanent account balances that the company has to transfer for the next accounting period. Both the trial balance and the post-closing trial balance are reported once a year before preparing the company's financial statements.

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