Goods Returned from sales in the previous period

Please, when the return was based on the ordinary course of business and not as a result of window dressing, would it be right to then Dr sales return in the current period for goods sold in the previous period and then offer an explanation to show that although the sales return for the current period is high, however a large amount of the sales return relates to previous period sales? Also, the customer paid cash for the goods in the previous period and has decided to offset bills for goods supplied in the current period with amount returned, how would this affect the current period account?