Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) Purchase discounts is a contra revenue account.
B) A transaction that is properly recorded in the cash payments journal will always include the recording of an amount in the Cash Debit column.
C) The entry to record the payment of an invoice within the cash discount period would include a debit to the Purchases Discounts account.
D) To record a cash purchase of merchandise, the accountant would debit Purchases and credit Cash.