Max$-$Mem Disks sells computer disk drives with right$-$of$-$return privileges. Returns are material and reasonably predictable. Max$-$Mem should:

Question $6$ options:

$1)$

Not record sales until right to return has expired.

$2)$

Accrue an allowance for sales returns in the year of the sale.

$3)$

Debit sales returns in the period of the return.

$4)$

Debit sales in the period of the return.