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The purpose of the post-closing trial balance is to

A) prove that no mistakes were made.
B) prove the equality of the balance sheet account balances that are carried forward into the next accounting period.
C) prove the equality of the income statement account balances that are carried forward into the next accounting period.
D) list all the balance sheet accounts in alphabetical order for easy reference.

A manufacturer of premium wire strippers has supplied the following data: The company's margin of safety in units is closest to: (Round per unit calculations to 2 decimal places.)

A) 234,222 units
B) 564,242 units
C) 45,455 units
D) 457,500 units