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Which of the following is the appropriate debit/credit format for recording a business transaction?

\begin{tabular}{|c|l|l|}
\hline
A & Credit Name & Credit Amount \\
\hline
& Debit Name & Debit Amount \\
\hline
B & Debit Amount & Debit Name \\
\hline
\multirow{2}{*}{C} & Debit Name & Credit Name \\
\cline{2-3}
& Credit Name & Debit Amount \\
\hline
D & Credit Name & Credit Amount \\
\hline
& Debit Name & Debit Amount \\
\hline
\end{tabular}

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