Given the task definition and input, reply with output. In this task, you are given a context and four options. Each option is a suggested ending for the context. You should read the context and pick the best ending for the context. Please answer with "A", "B", "C", and "D". 

[header] How to account for rent free periods [title] Know how to use dual-entry accounting. [step] Dual-entry (also called double entry) accounting is a fundamental process of modern bookkeeping. It makes sure that every transaction is recorded in the two (or more) accounts that it affects. <sep> (A) It is therefore the most useful and standardized accounting method. There are two ways to use the double entry accounting method : [substeps] Avoid being surprised by the results of your calculations. (B) If you don't know if both quickbooks and the accounting software you use have dual-entry accounting, you can use other business acumen to help you choose the right accounting setup when working with quickbooks. [substeps] Not all businesses dedicated to ordinary accounting services do business in dual-entry accounting. (C) In addition, it ensures that the sum of these entries is $0 under the equation assets = liabilities + shareholders' equity. An understanding of dual-entry accounting is essential to accounting for rent-free periods properly. (D) If you use two-entry accounting, you cannot evaluate a single transaction without reading the written terms of both accounts. You are the only one who can deposit, redeem, and claim the earnings you collect when you first open an account.

C