Credit Notes from Suppliers in the Purchase Returns Day Book

Credit notes from suppliers in the purchase returns day book:
Please select all that apply.

A) Reduce amounts owed to trade payables.
B) Record the total amount of the credit note, the net expense and the VAT on the net expense.
C) Are totalled up daily and the daily total credited to the trade payables control account.
D) Analyse net credits from suppliers across nominal ledger expense headings.