Answer:
d.Is the left-hand side of a T-account.
Step-by-step explanation:
In the T-accounts, the debits are on the left side while the credits are on the right.
A debit does not always increases an account. For example, a liability or an income account are usually credit balances as such, a debit to such account reduces the account balance.
Credits are always on the right side of a T-account.