Final answer:
Transaction Entries and Adjusting Entries are made before a Trial Balance is prepared. Transaction Entries record daily financial transactions, whereas Adjusting Entries update account balances for accrued or deferred items. Closing Entries are prepared after the Trial Balance.
Step-by-step explanation:
The entries that are made before preparing a Trial Balance include A) Transaction Entries and B) Adjusting Entries. Transaction Entries are the basic, original entries that record the financial transactions as they occur, using debits and credits to maintain the balance in the accounting equation. Adjusting Entries are made to update the accounts for accruals and deferrals that have occurred over the accounting period but have not been recorded through daily transactions. C) Closing Entries, on the other hand, are made after the Trial Balance is prepared and are used to reset the balances of temporary accounts so that they begin the next accounting period with a zero balance.