Which of the following is NOT one of the four primary financial statements?

The trial balance is not considered one of the four primary financial statements. The four primary financial statements used in accounting are the income statement, the balance sheet, the statement of cash flows, and the statement of changes in equity. These statements provide critical information about a company's financial performance and position.

1. The income statement summarizes revenues and expenses, providing insight into the company's profitability over a specific period.
2. The balance sheet outlines a company's assets, liabilities, and equity at a specific point in time, showing the overall financial position.
3. The statement of cash flows details the cash inflows and outflows, highlighting how well the organization manages its cash to fund its obligations and operations.

The trial balance, on the other hand, is an internal report used to ensure that total debits are equal to total credits in the accounting records, serving a different purpose in the accounting cycle. It does not provide a comprehensive view of financial performance or position like the primary financial statements do. Thus, identifying the trial balance as not being one of the primary financial statements is accurate.