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TB MC Qu. 04-154 (Static) Which of the following statements... Which of the following statements regarding sales returns and allowances is false? Multiple Choice New revenue recognition rules require sellers to report sales at the amount expected to be received. The Inventory Returns Estimated account is a current liability account. Sales returns and allowances estimates are made as period-end adjustments, When sales returns and allowances adjustments are made to sales, an estimate must also be made for the cost side. Sales Refund Payable is a current liability account