The primary distinction between cash$-$based and credit$-$based sales returns in recording journal entries is

a Cash$-$based sales returns are recorded as a contra$-$revenue, whereas credit$-$based sales returns are recorded as a liability.

$$b $$Cash$-$based returns are recorded as a liability, whereas credit$-$based sales returns are recorded as a contra asset.

$$c $$The two types of sales returns are identical in recording journal entries.