balance

The trial balance is a list of all T-accounts with a balance. That means that permanent T-accounts (assets, liability and equity T-accounts) and temporary T-accounts (dividends, expenses and revenues) are included.

Reporting the trial balance would mean that the readers (internally and externally) would have to separate the permanent and temporary T-accounts themselves in order to make the balance sheet (info on financial statement) and income statement (info on performance).

decreased

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