Which describes the impact of a debit entry?

a. ↑ Assets↓ Liabilities↓ Owners’ Equity↓ Revenues↑Expenses 

b. ↓ Assets↑ Liabilities↑ Owners’ Equity↑ Revenues↓Expenses

c. ↑ Assets↑ Liabilities↓ Owners’ Equity↑ Revenues↓Expenses 

d. ↓ Assets↓ Liabilities↑ Owners’ Equity↑ Revenues↓Expenses