The answer is "d. sales returns and allowances".
Sales returns and allowances is a detail showing up in the pay articulation. At the point when this sum is expansive in extent to add up to deals, it shows that a business is experiencing difficulty dispatching great merchandise to its clients.
The Sales returns and allowances line thing is exhibited as a subtraction from the gross deals line thing, and is expected to diminish deals by the measure of item comes back from clients and sales allowances granted. It is followed in the salary proclamation by a net deals line thing, which is a computation that includes the gross deals line thing and the negative sum in the business returns and remittances line thing.