Which of the following should not be considered when comparing the Adjusted Trial Balance to the Post-Closing Trial Balance to ensure that no errors were made in the closing process?

A. The Retained Earnings account balance on the post-closing trial balance matches Retained Eamings on the balance sheet
B. Account balances below Retained Earnings are zero
C. The account balances on each of the trial balances are the same.
D. Account balances above Retained Earnings are the same