An adjusted trial balance:
Select one:
A. is prepared after the financial statements are completed.
B. proves the equality of the total debit balances and total credit balances of ledger accounts after all adjustments have been made.
C. is a required financial statement under generally accepted accounting principles.
D. cannot be used to prepare financial statements.

B. proves the equality of the total debit balances and total credit balances of ledger accounts after all adjustments have been made.

Explanation:

An adjusted trial balance contains the the ending balances of all accounts of the financial statements after adjusting entries have been made. In adjusted trial balance, the various year-end adjustments are  made to the accounts after which a statement of comprehensive income and then a statement of financial position can be prepared, using these adjusted balances.

So based on the above discussion the answer is B. proves the equality of the total debit balances and total credit balances of ledger accounts after all adjustments have been made.