Concept:Return inwards refers to goods that customers send back to the business.
These goods are recorded in the sales return journal.
Explanation:The sales return journal is also known as the return inwards book.
It is used to record all goods returned by customers.
When a customer returns faulty or unwanted goods, the business reduces its sales record.
This book helps the business track such returns separately.
The purchases day journal records goods bought on credit.
The sales day book records credit sales.
The cash book records cash and bank transactions.
Only the sales return journal matches return inwards.
Thus, the correct option is the sales return journal.
Answer:Sales return journal
(Option B)