Match the following five options (A through E) with the five transactions (Note: some of the options may be used more than once, and others may not be used at all)

A) Increase in Asset and Increase in Liabilities B) Decrease in Asset and Decrease in Owner's Equity C) Decrease in Owner's Equity and Increase in Liability D) Increase in Asset and Decrease in Asset E) Increase in Asset and Increase in Owner's Equity

1. On April 12, Viking Farm returns $10,000 worth of fertilizer that was purchased on April 8

2. On April 24, Owner withdraws $2,000 from the bank for own private use

3. On April 28, Incurred advertising expense for May of $1,200 on account

4. On April 29, Incurred salaries and wages expense for May of $1,200 with cash

5. On April 29, Credit sales to a customer of $10,000