After an accountant has journalized business transactions, the next step in the accounting cycle is to perform

The correct answer is: trial balance.

Explanation:

A Trial Balance is a worksheet listing the debit and credit balances of all the ledger accounts for an entity. Under Accounting theory, the total of all the debits must equal the total of all the credits. Since the Trial Balance is a list of all the accounts it serves as an accuracy check. Preparing a Trial Balance is the first step for closing the books at the end of an accounting period.