. Which of the following statements about an account is
a. The right side of an account is the debit, or increase, side.
b. An account is an individual accounting record of increases and
decreases in specifi c asset, liability, and owners equity items.
c. There are separate accounts for specifi c assets and liabilities
but only one account for owners equity items.
d. The left side of an account is the credit, or decrease, side.