Correction of errors — practice question

The account below was entered in Mary’s books. Which statement is correct?

• AOn $1$ April Paul owed Mary $\$90$.
• BOn $14$ April Paul sold goods, $\$150$, to Mary.
• COn $21$ April Mary returned goods, $\$25$, to Paul.
• DOn $30$ April Mary owed Paul $\$125$.