The correct answer is: B. To test the arithmetical accuracy.
A trial balance is a list of all the accounts in a company’s ledger, with their balances as of a particular date. It is prepared to test the arithmetical accuracy of the ledger accounts. The total of the debit balances should equal the total of the credit balances. If the trial balance does not balance, then there is an error in the accounting records.
Option A is incorrect because the purpose of a trial balance is to test the arithmetical accuracy of the ledger accounts, not to prepare the profit and loss account.
Option C is incorrect because the purpose of a trial balance is to test the arithmetical accuracy of the ledger accounts, not to make adjustments.
Option D is incorrect because the purpose of a trial balance is to test the arithmetical accuracy of the ledger accounts, not to balance the accounts.