$5.($LO $2)$ An audit client that manufactures and sells goods to a network of authorized dealers may create the equivalent of a consignment sale if the client: only allows goods to be returned if they are damaged. allows a cash discount if the receivable is paid within $30$ days. allows an unconditional right of return at any time until the goods are sold by the dealer. ships goods only on a collect on delivery $($C$.$O$.$D$.)$ basis.