Final answer:
The ruled and totaled trial balance on a work sheet confirms that total debits and credits are equal, indicating mathematical accuracy in ledger accounts.
Step-by-step explanation:
When the trial balance section of a work sheet is totaled and ruled, it is meant to prove that the total debits equal the total credits. This process is a fundamental aspect of double-entry bookkeeping, which requires that for every financial transaction, amounts must be recorded in a way that the total debits are always equal to the total credits. By totaling and ruling the trial balance, accountants can verify the mathematical accuracy of the ledger accounts before preparing financial statements.