adjusted trial balance的用法和样例：
- The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared.
- Two different trial balances have already been discussed: the unadjusted trial balance and the adjusted trial balance.
- After the adjusting entries have been posted, an adjusted trial balance can be made to test the equality of total debit and total credit balance of all ledger accounts.
- After the adjustments are journalized and posted, a useful step in preparing the financial statements is to list the accounts, along with their adjusted balances, on an adjusted trial balance.