Choice "B" is correct. An auditor's working trial balance generally contains columns for reclassifications and adjustments.
Choice "c" is incorrect. Reconciliations and tickmarks are included within audit documentation, but would not necessarily be shown in columns on the working trial balance.
Choice "a" is incorrect. Accruals and deferrals are included within audit documentation, but would not necessarily be shown in columns on the working trial balance.
Choice "d" is incorrect. Expense and revenue summaries are included within audit documentation, but would not necessarily be shown in columns on the working trial balance.
