All of the following statements, except one, are true. Indicate which statement is false. Select one: a. The data in the books of account are considered to be 'raw' data. b. Accountants ar judged on the basis of the accounting statements and reports that they prepare. Therefore, their work should be firstclass in form and content. c. All of the data necessary for the financial statements can be found on the work sheet. d. An overall decrease in capital can occur in two ways. An overall increase in capital can occur in only one way. Therefore, decreases in capital are more common. e. The beginning balance in the equity section of the balance sheet is not always that of January 1