Accounting Cycle Multiple Choice Question

Which of these statements related to the accounting cycle are incorrect?

a. Reported financial statements are generally produced from the accounting worksheet.
b. A post-closing trial balance is prepared prior to closing temporary journal accounts.
c. Accounting Adjusting entries are recorded in the accounting  journal and then they are posted to the general ledger.
d. The post-closing trial balance is prepared by an accountant who examines the ledger balances subsequent to the closing of these accounts.

Accounting Answer:

B as the post closing trial balance is the last step in the cycle and is prepared to prove the equality of permanent accounts (Assets - Liabilities-Owner's Equity"Capital")