Where do we record purchase return, sales return, depreciation, bad debts etc.in Tally

Answer: Option A

Generally as per option given we use Journal Voucher record purchase return, sales return, depreciation, bad debts etc.in Tally.
But Debit Note voucher (Ctrl+F9) can be used to enter purchase return and Credit Note voucher (Ctrl+F8) can be used to enter sales return in latest versions of tally ERP9.