B is corrent because the primary purpose of a sales cutoff test is to obtain reasonable assurance that sales and accounts receivable are recorded in the accounting period during which title has passed.
A is incorrect because sales returns on cutoff sales will typically occur subsequent to the cutoff period.
C is incorrect because sales allowances on cutoff sales will occur subsequent to the cutoff period.
D is incorrect because the cash for cutoff sales will not be received until sometime after billing.
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