**Methods of preparation of Trial Balance**

The Trial Balance is a statement that lists all the general ledger accounts and their respective balances at a specific point in time. It is prepared to ensure the accuracy of the double-entry bookkeeping system. There are three methods of preparing a Trial Balance:

**a) Balance Method:**
In the Balance Method, the trial balance is prepared by listing all the ledger accounts and their respective balances. The accounts are usually listed in the order of their appearance in the ledger, starting with the assets, followed by liabilities, equity, income, and expenses. The balance method simply lists the account names and their balances, without any subtotals or totals.

**b) Total Method:**
In the Total Method, the trial balance is prepared by listing all the ledger accounts and their respective balances, similar to the balance method. However, in the total method, the accounts are grouped and subtotaled based on their nature (e.g., assets, liabilities, equity, income, and expenses). This method provides a clearer picture of the financial position and performance of the business.

**c) Total and Balance Method:**
The Total and Balance Method is a combination of the balance method and the total method. In this method, the accounts are listed and balanced individually (balance method) and then grouped and subtotaled based on their nature (total method). This method provides both the detailed information of individual accounts and the summarized information of different account groups.

**d) All of these:**
The correct answer is option 'D' - All of these. This means that all three methods (balance method, total method, and total and balance method) can be used to prepare the trial balance. The choice of method depends on the preference of the accountant or the requirements of the business.

Using different methods of preparing the trial balance allows accountants to present financial information in different ways, catering to the needs of different users. It also helps in identifying any errors or discrepancies in the accounts before the financial statements are prepared.

In conclusion, the trial balance can be prepared using the balance method, total method, or total and balance method. Each method has its own advantages and provides different levels of detail in presenting the financial information.