If a credit memorandum is issued, which account will be increased on the seller’s books?
a. accounts receivable
b. accounts payable
c. sales discount
d. sales returns and allowances

The answer is "d. sales returns and allowances".

Sales returns and allowances is a detail showing up in the pay articulation. At the point when this sum is expansive in extent to add up to deals, it shows that a business is experiencing difficulty dispatching great merchandise to its clients.  

The Sales returns and allowances line thing is exhibited as a subtraction from the gross deals line thing, and is expected to diminish deals by the measure of item comes back from clients and sales allowances granted. It is followed in the salary proclamation by a net deals line thing, which is a computation that includes the gross deals line thing and the negative sum in the business returns and remittances line thing.

its kinda hard to answer this when we dont have all the information that we need.

the correct answer is - no.

winnipeg, canada, is not further away from the equator than moscow, russia, in fact moscow is the city that is further away from the equator. moscow is on a latitude of 55.7558° north, while winnipeg is on a latitude of 49.8951° north, thus putting moscow by 5.8607° further away from the equator than winnipeg is.