$5.$ Which of the following statements is correct?

A$.$ The Sales Returns and Allowances account and the Sales Discount accounts are both have Debit balances and classified as expense accounts.

B$.$ Revenue received before it is earned, and expenses used before being paid are both initially recorded as liabilities.

C$.$ Payment of an accrued expense in the subsequent accounting period will reduce that period's profit.

D$.$ The matching principle is a helpful guidance for determining net income or net loss for a period

E$.$ All the above are correct.