Option (D) is correct because the context clearly states that 'Posting to the sales return journal requires that the customer's account be credited with the amount of returns and the sales return account be debited with the periodical total in the same way as is done in case of posting from the purchases journal.' This means the periodic total of the sales return journal is posted to the Sales Return Account. Additionally, the context shows the Sales Return Account being prepared in the ledger after posting from the Sales Return Book, confirming that the totals are transferred to this account.