Which of the Following Is/are True Regarding T-Accounts

Multiple Choice

Which of the following is/are true regarding T-accounts?

A) for each transaction, the amount entered on the left side of (or debited to) the accounts for each transaction equals the amount entered on the right side of (or credited to) the accounts.
B) recording equal amounts of debits and credits for each transaction ensures that the balance sheet equation will always balance.
C) one side of the space formed by the vertical line records increases in the item and the other side records decreases.
D) all of the above
E) none of the above