According to the Rules of Debit and Credit for Balance

According to the rules of debit and credit for balance sheet accounts:

A) Increases in asset, liability, and owners' equity accounts are recorded by debits.
B) Decreases in asset and liability accounts are recorded by credits.
C) Increases in asset and owners' equity accounts are recorded by debits.
D) Decreases in liability and owners' equity accounts are recorded by debits.