Reno Company Experienced a Transaction That Had the Following Effect

Reno Company experienced a transaction that had the following effect on the financial statements: Which transaction would have this effect?

A) Freight-in cost incurred; payment to be made in 30 days
B) Return to a supplier of merchandise that was purchased on account
C) Return by a customer of a sale that was made on account
D) A loss on land that was sold for cash