Which of the following statements about the unadjusted trial balance is not correct? ...

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Accounting

Which of the following statements about the unadjusted trial balance is not correct?

It might only include a preliminary amount for income tax expense.

It might balance even if there is a mistake.

It does not yet include end-of-the-accounting period adjustments.

It is part of the financial statements issued to external decision makers.

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