Which One of the Following Is Not a Complete Reversal

Multiple Choice

Which one of the following is not a complete reversal of entries error?

A) Debit trade payables, Credit cash with cash payments to trade payables.
B) Debit trade receivables, Credit cash with cash received from trade receivables.
C) Debit VAT, Debit sales, Credit trade receivables with the daily credit sales total.
D) Debit irrecoverable debts, Credit cash with amounts recovered from irrecoverable debts previously charged as an expense.