Concept:Goods returned by a branch reduce the value of goods previously sent by the head office to that branch.
Explanation:When the head office sends goods to a branch, it credits the Goods Sent to Branch Account.
When the branch returns goods to the head office, this return is recorded as a reduction in those goods sent.
Therefore, in the head office books, the Goods Sent to Branch Account is debited with the cost of the returned goods.
The corresponding credit entry goes to the Branch Stock Account.
Thus, the cost of goods returned by branch to head office is debited to the Goods Sent to Branch Account.
Answer:Option B: Goods sent to branch account.