The correct answer is A. Journal.
A journal is a book of original entry in which all financial transactions are recorded in chronological order. It is the first step in the double-entry bookkeeping system.
Purchase returns, sales returns, depreciation, and bad debts are all examples of transactions that would be recorded in the journal.
A payment is a transaction in which money is paid out. It is recorded in the cash book or bank account.
A receipt is a document that is issued to acknowledge the receipt of money. It is recorded in the cash book or bank account.
A contra is an account that is used to offset or reduce the balance of another account. For example, the purchase returns account is a contra account to the purchases account.
I hope this helps!