The “Trial Balance” is so called because of how it is created and what it represents. A trial balance is a list of all the accounts (from all ledgers) with their balances by extracting those balances from each account. The objective is that the total of the debit balances will be the same as the totals of all the credit balances. If it is not, you can either try again or balance it off with a suspense account. No don’t do the latter! The trial balance always represents the balances at the time it is extracted.