Which of the Following Is a TRUE Statement Regarding Sales

Which of the following is a TRUE statement regarding sales?

A) Sales revenue recognized in a particular period must be reduced by an amount for estimated sales returns.
B) For the sale of products, the performance obligation is generally satisfied when the customer orders the goods.
C) Sales returns and allowances increase a company's profit.
D) If customers return merchandise within the refund period, the Sales Returns account is credited.