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

Question 1 options:

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