I need typed solution with explanation otherwise I will report to your answer and don't use AI BOT. Explain why reaming options are incorrect I will thumb up.

The matching principle is best demonstrated by

a. Offsetting the can receipts of the period with the cash payment made during the period

b. The equation asset = liabilities + owners equity

c. Using debits to record decreases in owners equity and credits to record

d. Allocating the cost of an asset to expense over the periods during which benefits are derived from the asset.