Concept:Goods returned by a buyer to the seller are recorded as "returns inwards" in the seller's books.Explanation:When a buyer sends goods back to the seller, these goods are received back by the seller.Such returned goods reduce the seller's total sales.Therefore, the seller records them in the "returns inwards" account.In the buyer's books, the same goods would be "returns outwards," but the question asks for the seller's book.Carriage inwards and carriage outwards are not related to goods returned by the buyer.Answer:D. returns inwards