When constructing a worksheet, accounts are often needed that are not listed in the trial balance already entered on the worksheet from the ledger. Where should these additional accounts be shown on the worksheet?
A. They should be inserted in chart of account order into the trial balance already given.
B. They should be inserted on the lines immediately below the trial balance totals.
C. They should not be inserted on the trial balance until the next accounting period.
D. They should be inserted in alphabetical order into the trial balance accounts already given.