Answer:
Both Sales Discounts and Sales Returns and Allowances
Explanation:
Sales discounts is an account which account for all the discount given to customers on the listed prices of the product or service sold.
Sales Returns and Allowances is an account which records all the returns received from the customers and all the allowances against the sales for the period.
Both of these are contra revenue account. As the revenue account has credit nature, so its contra accounts will have debit nature. So both of these have debit balance.
