If the total debit does not equal the total credit in the trial balance, which of the following steps can help to detect errors?
a. Check that each transaction was recorded correctly by tracing the amounts to the financial analysis.
b. Check that the correct account balances have been transferred to the correct trial balance columns.
c. Run spell-check to find any errors in the chart of account names, and correct the errors.
d. Compare the accounting transactions for the period to last year’s accounting transactions.