Final answer:
The steps in the sales and distribution process include order entry, shipment, and billing. Receiving is not a step in this process from the seller's perspective, as it pertains to the buyer's actions when they receive the goods.
Step-by-step explanation:
The steps in the sales and distribution process typically include several key stages that organizations follow when selling products and fulfilling orders. The options given are all commonly involved in this process except for one. The steps usually consist of A. order entry, which involves receiving and processing customer orders; B. shipment, which is the stage where the goods are transported to the customer; and D. billing, where the customer is invoiced for the purchase.
However, C. receiving is not typically a step in the sales and distribution process from the perspective of a seller as it refers to the act of the buyer receiving the goods. Receiving is generally considered part of a company's procurement or inbound logistics process, rather than their sales and distribution sequence.