H When goods are shipped FOB destination: A. revenue is recognized when the goods leave the shipping dock. B. revenue is recognized when the invoice is mailed to the customer. O C. revenue is recognized only after cash payment is received. O D. revenue is recognized when the goods are received by the customer. When journalizing for the estimated sales returns, there would be a debit to: O A. Sales Returns and Allowances. OB. Cost of Goods Sold. O c. Sales Refunds Payable. OD. Accounts Receivable