Which of the following statements is correct?

a. The left side of a T-account is the credit side.

b. Debits decrease asset and expense accounts and increase liability, equity, and revenue accounts.

c. The left side of a T-account is the debit side.

d. Credits increase asset and expense accounts and decrease liability, equity, and revenue accounts.

e. In certain circumstances, the total amount debited need not equal the total amount credited for a particular transaction.