Please answer both. Thank you.

Identify the correct statement below. Select one: A. Asset accounts typically carry credit balances B. Liability accounts typically carry debit balances C. Revenue accounts typically carry debit balances D. Expense accounts typically carry credit balances E. All of the above statements are false Select one: A. Extraordinary items are limited to gains that are either infrequent in occurrence or highly unusual in nature and are shown as operating expenses above the NOI line in the multi-step income statement. B. If the value of my land rises relative to the figure that appears on my Balance Sheet, GAAP requires that I recognize an unrealized gain on the land in my Income Statement. C. Copyrights, Patents and Goodwill are examples of Tangible assets. D. I should only recognize revenue when I have received payment from my customer. E. All of the above statements are false