A report that lists accounts and their balances, in which the total debit balances should equal the total credit balances, is called a (n) :

The correct answer is: Trial balance.

Explanation:

A Trial Balance is a worksheet listing all of an entity's ledger accounts debit and credit balances. According to accounting theory, the sum of all debits should equal all credits. Because the trial balance is a list of all accounts, it serves as a verification of accuracy.