Which of the Following Statements Is True Regarding Debits and Credits

Which of the following statements is true regarding debits and credits?

A) On the income statement, debits are used to increase account balances, whereas on the statement of financial position, credits are used to increase account balances.
B) The basic equation on the statement of financial position is Assets + Liabilities = Equity.
C) The rules for debit and credit and the normal balance of Share Capital-Ordinary are the same as for liabilities.
D) On the income statement, revenues are increased by debits whereas on the statement of financial position retained earnings is increased by a credit.