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The trial balance is the sum total of all the general ledger balances included in the business ledger. In the trial balance,the debit and credit sides will always be equal. Moreover, all the balances of the ledger are posted either on the debit or credit side of the statement.

There will be no variation in the trial balance before closing and as well as after closing in relation to accounts payable.

Before the closing of the trial balance, the balances are present in the expense accounts. However, after the closing of trial balance, the balances become nil.

Before the closing of the trial balance, the balances are present in the revenue accounts. However, after the closing of trial balance, the balances are not available in these accounts.

Before the closing of the trial balance, the balances exist in the expense accounts irrespective of the net income or dividends or net loss for a particular period. The balance increases or decreases due to the amount of net income or loss, respectively, and decreases by the dividend stated.

There will be no variation before and after the closing of trial balance in relation to the cash account.