Indicate Whether Each of the Following Statements Is True or False

Indicate whether each of the following statements is true or false.
_____ a) A journal entry includes at least one debit and one credit entry.
_____ b) The double-entry accounting format records two separate events simultaneously.
_____ c) The double-entry system requires that total debits equal total credits.
_____ d) When an asset decreases in a double-entry system, an equity account may also decrease.
_____ e) The double entry system does not ensure complete accuracy in a company's accounting records.