If a Company Sells Its Product but Gives the Buyer

If a company sells its product but gives the buyer the right to return the product, revenue from the sales transaction should be recognized at the time of sale under the earnings approach if

A) the market for returnable goods is untested.
B) the amount of goods returned is high.
C) there is a transfer of the risks and rewards of ownership.
D) the amount of future returns can be reasonably estimated.