With Respect to Double Entry Accounting Systems, Which of the Following

With respect to double entry accounting systems, which of the following statements is true?

A) When recording a single transaction we would only debit one account and credit one account.
B) When recording a single transaction, if an asset account is debited we would have to credit a liability account or the owners equity account.
C) In a particular accounting period, the total dollar value of the debit entries should equal the total dollar value of the credit entries.
D) A gift made to a business would not be recorded, as the double entry accounting system was not designed to record gifts.
E) None of the statements are true.