In which situation should a client create a sales receipt?

A sales receipt is typically used to document a transaction where payment is received at the time of the sale. This means that when a customer makes a purchase and pays immediately, a sales receipt serves as a record of that transaction, detailing the items sold and the payment received. This is particularly important for businesses as it helps maintain accurate records of cash flow and sales for accounting purposes.

In contrast, the other situations described do not fit the purpose of a sales receipt. Recording a payment made after 30 days, expected manufacturing costs, or a check payment for a past sale involves different accounting entries and forms, such as invoices or expense records, which do not capture the immediacy of a cash transaction at the point of sale.