The sales transaction is completed when the customer is billed. The customer examines the products upon arrival to the company. The products may not be suitable for the order that customer gave, or the products may be damaged during shipment. As exampled in these cases, customer may return the products back to the seller. When sold products are sent back to the business, the products are accepted by return invoice. By the acceptance of the returned products, inventory accounts and receivables accounts are updated reversly. Inventory account is increased, receivable account is decreased. If the sales done in cash, a payment has to be made to the customer also. Thereofre, the correct option is B.