What do the terms 'sundries', 'refund inward', and 'cash book' refer to in accounting, and how are they treated in financial statements?

here are the answers to the multiple-choice questions:

QUESTION 1
The term sundries in the payments column refers to miscellaneous expenses that are not regular or frequent and do not fit into specific categories.
The correct option is D.

QUESTION 2
Refund inward, also known as sales returns, represents goods returned by customers. This reduces the total sales revenue. Therefore, it must be subtracted from sales in the profit and loss statement.
The correct option is B.

QUESTION 3
Refund inward is a reduction of sales, not an income. If a customer returns goods and receives a cash refund, the business makes a cash payment, which is a cash outflow, not an income recorded in the cash book. Therefore, stating it is "An income in the cash book" is not true.
The correct option is A.