Error: The 'AccountTrigger' trigger isn't working correctly. Make sure that the trigger inserts Account records with matching BillingState and ShippingState values.

This is my Code and I have verified that this is the only trigger that is active and there are no Account related Flows active.

(1)

public class AccountTriggerHandler {
    public static void CreateAccounts(List<Account> mAccounts){
        if (mAccounts.size() > 0){
            List<Account> tempAccounts = new List<Account>();
            for(Account a : mAccounts){           
                if (a.ShippingState == a.BillingState){
                     tempAccounts.add(new Account(Name = a.Name,BillingState = a.BillingState, ShippingState = a.ShippingState));                
                }
            }
            if (tempAccounts.size() > 0){             
                try{
 					insert tempAccounts;
                } catch (DmlException e) {
                    System.debug(e.getCause());
                }
            }
    	}
    }        
}

(2)

trigger AccountTrigger on Account (before insert) {
    if (Trigger.isBefore && Trigger.isInsert) {
        AccountTriggerHandler.CreateAccounts(Trigger.New);
    }
}

(3)

@isTest
public class AccountTriggerTest {
    @isTest 
    public static void TestCreateNewAccountInBulk(){
        List<Account> accts = new List<Account>();
        for(Integer i=1; i < 201; i++) {
            accts.add(new Account(Name='Test Account TF' + i, BillingState ='CA', ShippingState ='CA'));
        }              
        Test.startTest();
        insert accts;                               
        Test.stopTest();  
        List<Account> verifyAccts = [SELECT Id FROM Account];
        System.assertEquals(200, verifyAccts.size());
    }
}