Review the following statements and determine which is (are) correct regarding an adjusted trial balance and how it is used In preparing financial statements. (Check all that apply.) Multiple select question. The ending Owner, Capital account balance on the balance sheet is taken directly from the adjusted trial balance. The adjusted trial balance includes all accounts and balances appearing in financial statements. The income statement is the first financial statement prepared after preparing the adjusted trial balance. Financial statements are prepared more easily using the adjusted trial balance than with the general ledger. The ending Owner, Capital account balance on the balance sheet is transferred from the statement of owner's equity. The balance sheet is the first financial statement prepared.