Answer:
b.to verify that the ledger is in balance at the beginning of the next period.
Explanation:
Post-closing trial balance: In this trial balance, there is no role of net income as the temporary accounts are already closed and the net income is already transferred to the retained earnings account.
It is used to check that the debit balance and the credit balance is equal and balanced. Only the balance sheet item is displayed in this trial balance.
Thus, option b is correct as it carries forward the balance to the beginning of next period
