All of the Following Statements Are True of Double-Entry Accounting

All of the following statements are true of double-entry accounting except:

A) There is a need for both debit and credit entries for each and every transaction.
B) Double-entry accounting can only be used with computer-based accounting systems.
C) The total dollar amount of debit entries posted to the general ledger is equal to the dollar amount of the credit entries.
D) Double-entry accounting allows us to measure net income at the same time we record the effect of transactions on the balance sheet accounts.