In double entry accounting,

A. with respect to balance sheet accounts: asset accounts normally have a debit balance, liability and owners equity accounts normally have a credit balance.

B. with respect to profit and loss accounts: revenue accounts have a credit balance, expense accounts have a debit balance.

C. for every set of debit entries, there must be a set of credit entries with the same monetary value.

D. a cash inflow, debits the cash account. For a cash outflow, we credit the cash account.

E. All of the above statements are true.