All of the Following Regarding Reversing Entries Are True Except

All of the following regarding reversing entries are true except:

A) Reversing entries are used to simplify a company's recordkeeping.
B) Reversing entries are recorded in response to accrued assets and accrued liabilities that were created by adjusting entries at the end of the previous accounting period.
C) Reversing entries are dated the first day of the new accounting period.
D) Reversing entries are optional.
E) Reversing entries should not be the exact opposite of previous period adjusting entries.