The rules of double entry states that
For every debit entry, there must be a corresponding debit entry
For every credit entry, there must be a corresponding credit entry
All transactions must be recorded in two accounts, one account is debited and another is credited
All transaction must be credited
Correct answer is C
Double entry system is the entry of debit and credit for each transaction in the ledger. Hence the double entry rules states that "debit the receivers, credit the giver".