Explanation:

- Option 1: No, there are some times good reasons why they differ.

- Incorrect. A properly prepared Trial Balance will always have equal Debit and Credit totals. If they differ, it indicates errors, not "good reasons."

- Option 2: Yes, always.

- Correct Answer. The total of Debits and Credits in a Trial Balance should always match. This checks the mathematical accuracy of the ledger entries.

- Option 3: Yes, except where the Trial Balance is extracted at the year end.

- Incorrect. Even at year end, the totals should match; year-end adjustments are included before extracting the final Trial Balance.

- Option 4: No, because it is not a Balance Sheet.

- Incorrect. The reason for balancing is not related to it being a Balance Sheet. The principle of double-entry bookkeeping applies.