TRANSLATE THE FOLLOWING SENTENCE INTO CHINESE. "Record balances of each account, entering debit blances in the left column and credit balances in the right colume."

TRANSLATE THE FOLLOWING SENTENCE INTO CHINESE."Record balances of each account, entering debit blances in the left column and credit balances in the right colume." A: 列出账户余额，借方余额写在左方一栏，贷方余额写在右方一栏。 B: 列出账户余额，借方余额写在右方一栏，贷方余额写在右方一栏。 C: 列出账户余额，借方余额写在左方一栏，贷方余额写在左方一栏。 D: 以上都不对。