The correct answer is D. Sales return journal.
A sales return journal is a specialized journal that records sales returns. A sales return is a transaction in which a customer returns a product to the seller for a refund or credit. Sales returns are recorded in the sales return journal because they are a type of sales transaction.
A purchase journal is a specialized journal that records purchases. A purchase is a transaction in which a company buys goods or services from another company. Purchases are recorded in the purchase journal because they are a type of expense transaction.
A purchase return journal is a specialized journal that records purchase returns. A purchase return is a transaction in which a company returns goods to a supplier for a refund or credit. Purchase returns are recorded in the purchase return journal because they are a type of expense transaction.
A general journal is a general-purpose journal that records all types of transactions. Sales returns and purchase returns are not recorded in the general journal because they are specialized transactions that are recorded in specialized journals.