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Return by customer should be debited to Sales return account. B option
Answer is B. Sales Return account
Option B is the right answer.
SINCE YOU CAN NOT ALTER THE SALES ACCOUNT AFTER A TRANSACTION HAS BEEN ENTERED ALL YOU NEED TO DO IS TO OPEN A SALES RETURNS ACCOUNT . THIS AMOUNT WILL BE CREDITED TO THE TRADING ACCOUNT IN OTHER TO DETERMINE THE ACCURATE TOTAL SALES.
Option B ==================================
the answer to your question is B) Sales Return Account
Right answer is following here.
B) Sales return account
Explanation: Sales return account (Dr.) and customer's account (Cr.)
B---------------------------------------------------
Sales returns accounts will be debited and customers account will be credited