Which of the following are true?

a. Revenues measure the inflow of net assets from operating activities?

b. Expenses measure the outflow of net assets consumed in the process of generating revenues.

c. Recognizing reveneus and expenses always involves a simultaneous entry in an asset and/or liability account.

d. Adjusting entries almost always involve an entry in at least one income statement and one balance sheet account.

e. All of the above are true.