Identify the Statement Below That Is Correct

Identify the statement below that is correct.

A) The left side of a T-account is the credit side.
B) In certain circumstances the total amount debited need not equal the total amount credited for a particular transaction.
C) The left side of a T-account is the debit side.
D) Debits decrease asset and expense accounts, and increase liability, equity, and revenue accounts.
E) Credits increase asset and expense accounts, and decrease liability, equity, and revenue accounts.