Answer :
Answer: c. Account balances after adjustments
Explanation: An adjusted trial balance contains all the ending balances in all accounts after adjusting entries (journal entries recorded at the end of an accounting period to alter the ending balances in various general ledger accounts) have been prepared. The purpose of adding these entries is to correct errors in the first draft of the trial balance and to bring the entity's financial statements into compliance with an accounting framework. Such accounting framework may be Generally Accepted Accounting Principles (GAPS) or International Financial Reporting standards (IFRS)