Which One of the Following Statements Is True

Which one of the following statements is true?

A) Prepayments at the end of an accounting period are a credit entry to expense accounts.
B) Accruals at the start of an accounting period are a debit entry to expense accounts.
C) Assets + expenses = Liabilities + income
D) Debit trade receivables, Credit sales is the correct double entry to record the receipt of cash from credit customers.