A Sale Should, Not Be Recognized as Revenue by the Seller

Multiple Choice

A sale should, not be recognized as revenue by the seller at the time of sale if

A) payment was made by cheque.
B) the selling price is less than the normal selling price.
C) the buyer has a right to return the product and the amount of future returns cannot be reasonably estimated.
D) the buyer cannot return the product unless there it is defective, which rarely occurs.