Final answer:
The correct answer is option b. Unadjusted trial balance.
Step-by-step explanation:
The accounting term that provides evidence that total debits equal total credits in a general ledger is the unadjusted trial balance. The unadjusted trial balance is a list of all the accounts and their balances at a particular date, showing that the total debits match the total credits. This document is prepared before any adjustments are made to the account balances. It serves as a preliminary check of the accounts and to ensure that the ledger is in balance for the period.
After transactions are recorded in the journal, they are posted to the general ledger. Then, an unadjusted trial balance is prepared to verify that the sum of debit balances equals the sum of credit balances, thus confirming that the accounting equation remains balanced.
If the unadjusted trial balance does not balance, it indicates there may be errors that need to be investigated and corrected before adjusting entries are made and financial statements are prepared.