The Stockholders' Equity portion of the accounting equation is divided into multiple types of accounts. How does this affect the debit/credit rules for Stockholders' Equity accounts? A : The debit/credit rules are more complex than for assets and liabilities because each transaction requires debits and credits to more than the standard two accounts. B : The debit/credit rules are more complex than for assets and liabilities because some Stockholders' Equity accounts use debits to increase the balance and some use credits to increase the balance. C : The debit/credit rules are less complex than for assets and liabilities because each type of account uses only debits or only credits. D : The debit/credit rules are less complex than for assets and liabilities because they are only used at the end of the accounting period rather than throughout the accounting period.