Final answer:
The correct answer is the Trial Balance, which is a two-column summary listing all debits and credits from the Chart of Accounts to ensure their totals are equal.
Step-by-step explanation:
The two-column summary of all the debits and credits in the Chart of Accounts is known as the c. Trial Balance. Unlike the T-account, a trial balance is not a balance sheet and doesn't display assets and liabilities. Instead, it serves as a tool to ensure that the total debits equal the total credits in the ledger accounts, acting as an internal check mechanism within the accounting process before financial statements are prepared.