Each of the following illicit revenue transactions is correctly linked with the financial statement accounts involved except:

a. Recognizing revenues too early—Accounts Receivable, Revenue.
b. Understate allowance for doubtful accounts—Bad Debt Expense, Allowance for Doubtful Accounts.
c. Don’t write off uncollectible receivables—Sales Returns, Sales Discounts.
d. Don’t record discounts given to customers—Cash, Sales Discounts, Accounts Receivable.
e. Record returned goods after the end of the period—Sales Returns, Accounts Receivable.