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A list of all ledger accounts that carry nonzero balances is the:

ATransfer note
BTrial balance
CTrade balance
DTrial run
Answer & Solution
Correct answer: B. Trial balance
1. Zero balances are left out. 2. It checks that debits equal credits. 3. It is the trial balance. _Source: OpenStax Principles of Financial Accounting, Chapter 3, Analyzing and Recording Transactions._
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