Answer: True
Explanation: A transitional sentence acts as a link between two sentences or paragraphs. Let's assume you are writing about an enrollment process and you have defined the steps a person needs to take to be enrolled in the first paragraph. "Let us now turn to the advantages of the mandatory enrollment process." can act as a transitional statement in the second paragraph before you describe the advantages.
However, if there is a heading such as "The advantages of the mandatory enrollment process," this eliminates the need to use a transitional sentence as the reader already expects you to describe the advantages.