Which of the Following Statements Regarding Sales Returns and Allowances

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

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 & Allowances account balance should be added to the Sales account balance when computing net sales.
C) The Sales Returns & Allowances account is an example of a contra-asset account.
D) Recording a sales allowance requires two entries.