All of the following statements regarding the double$-$entry system are true except

both sides of the accounting equation must be affected when recording a transaction using the double$-$entry system. a two$-$sided effect of each transaction is recorded in appropriate accounts when using the double$-$entry system. when using the double$-$entry system, the sum of all debits to the accounts must equal the sum of all credits. the double$-$entry system provides a logical method for recording transactions.