Which of the Following Statements Regarding Sales Returns and Allowances

Which of the following statements regarding sales returns and allowances is true?

A) Recording sales returns and allowances in a separate account is an important internal control that allows management to evaluate the volume of returns and allowances as a potential indicator of the quality of their products.
B) The Sales Returns and Allowances account balance should be added to the Sales account balance when computing net sales.
C) Sales Returns and Allowances account is an example of a contra-asset account.
D) Recording a sales allowance requires two entries.