Trial balance is a ……

(a) Statement 

(b) Account 

(c) Ledger 

(d) Journal

Read the following information carefully and answer the question given  below:  

(i) Six flats on a floor in two rows facing north and south are allotted to P, Q, R, S, T, and U.  

(ii) Q gets a north facing flat and is not next to S.  

(iii) S and U get diagonally opposite flats.  

(iv) R next to U, gets a south facing flat and T gets a north facing flat.

In the flats of T and P are interchanged, whose flat will be next to that of U?

(A) Q 

(B) T 

(C) P 

(D) R