Which of the Following Statements Are Not True? Please Select

Which of the following statements are not true? Please select all that apply.

A) Profit before tax = all the income for the year - all the expenditure for the year.
B) Cash received from a trade receivable increases sales and increases cash.
C) A prepayment is an expense paid in advance of the accounting period to which it relates.
D) Cost - residual value = carrying amount.