Which of the Following Statements Is Correct

Multiple Choice

Which of the following statements is correct?

A) A subsidiary ledger requires double entry accounting.
B) A business with three debit customers would need to set up an accounts payable subsidiary ledger.
C) A manual accounting system that has both a control account and a subsidiary ledger for creditors requires transactions for creditors to be recorded twice.
D) Every business must have special journals to record transactions for returns of goods.