A sales returns and allowances account is not debited if a customer .
A. Returns defective merchandise.
B. Recieves a credit for merchandise of inferior quality.
C. Utilizes a prompt payment incentive.
D. Returns goods that are not in accordance with specifications.

C. Utilizes a prompt payment incentive

Explanation:

There are only two conditions in which sales returns and allowances will be debited in the journal:

- If the consumers received different goods than their doers.

- If the consumers received a broken/damaged goods.

If the consumers utilized a prompt payment , usually the company will give a small percentage of discount for the consumers. In the journal , Sales discount will be written on Debit side, not sales returns and allowances account

cognitive overload: having a lot on your mind impairs decision-making and tends to result in the simplest, but not necessarily best, option being selected.

empathy gaps: overlooking how you might feel in a different situation can result in unnecessary purchases, such as overbuying when shopping for food on an empty stomach.

optimism and overconfidence: wearing rose-tinted glasses and having unrealistic expectations about the future can affect money management and leave you unprepared for a change in circumstance.

instant gratification: seeking instant gratification drives impulsive spending and can undermine long-term planning and savings.

harmful habits: automatic or mindless behaviour can amplify a poor financial decision as it becomes a recurring event.

social norms: we are heavily influenced by the actions of others; while this can be in certain circumstances, it also contributes to the pressure to keep up with the joneses through conspicuous consumption.