Final answer:
Promotional price discounts is not a method of unethically inflating sales revenue.
Step-by-step explanation:
The correct answer is D. Promotional price discounts. Promotional price discounts are a legitimate method used by companies to incentivize customers to purchase their products. This tactic involves reducing the price of a product or offering a discount for a limited time to attract customers and increase sales volume. In contrast, the other options listed are unethical methods of inflating sales revenue.
For example, channel stuffing refers to the practice of shipping excess goods to distributors or retailers to artificially boost sales figures. This can lead to inflated revenue and inventory levels. Holding sales open involves recording sales in a later period than when the actual transaction occurred, distorting revenue recognition. Premature recognition of contingent sales refers to recognizing revenue from sales that are not yet certain to occur or have conditions that have not been fully met.