Answer:
List; credit.
Step-by-step explanation:
A trial balance is a list of accounts and their balances at a point in time and is used to confirm that the sum of debit account balances equals the sum of credit account balances. It is used in a double-entry account book to record all debit and credit in order to detect any error, if there is a disagreement between the figures.
In Financial accounting, there are basically three (3) types of trial balance and these are;
1. Adjusted trial balance.
2. Unadjusted trial balance.
3. Post-closing trial balance.
Generally, the trial balance should list accounts in the following order for ease of preparation of the financial statements or statements of account; asset, liability, equity, revenue and expenses.