Which of the following is a distinguishing feature of a contra account?

A、If a contra account has a credit balance, then its companion account will usually have a debit balance.
B、If a contra account has a credit balance, then its companion account will usually have a credit balance.
C、A contra account usually has a dollar balance larger than its companion account.
D、Contra accounts are found only in the liability section of the balance sheet.
E、Contra accounts do not follow generally accepted accounting principles, while their companion accounts do follow generally accepted accounting principles.