Which of the Following Double Entries Will Result in Decreases

Which of the following double entries will result in decreases in assets?
Please select all that apply.

A) Debit sales, Credit trade receivables (double entry to record sales returns made by customers) .
B) Debit allowance for receivables, credit allowance for receivables expense (double entry to record a reduction in the allowance for receivables) .
C) Debit annual depreciation charge, credit accumulated depreciation (double entry to record the annual charge for depreciation on non-current assets) .
D) Debit irrecoverable debts, credit trade receivables (double entry to record trade receivables that cannot or will not pay what is owed) .