Which of the Following Are Management Assertions About the Accounts

Which of the following are management assertions about the accounts in long-term debt and owner's equity process?

A) existence or occurrence - for classes of transactions
B) completeness - for both classes of transactions and account balances
C) valuation and allocation - for both classes of transactions and account balances
D) rights and obligations - for classes of transactions
E) accuracy - for classes of transactions
F) both A and c
G) both B and E
H) both D and E