Anaccountissaidtohaveadebitbalanceif()

['A. The amount of the debits exceeds the amount of credits\xa0', 'B. There are more entries on the debit side than on the credit side', 'C. Its normal balance is debit without regard to the amounts ofentries on the debit side\xa0', 'D. The first entry of the accounting period was posted on the debit side']