If debit balances = credit balances, trial balance only shows or check the ____________ and it does not indicate that no errors were made during recording and posting.

(A) Arithmetic accuracy   ()
(B) Errors of commission (X)
(C) Omissions of economic events (X)
(D) Understatements of balances (X)

Answers; If debit balances = credit balances, trial balance only shows or check the Arithmetic accuray and it does not indicate that no errors were made during recording and posting.