**Core Concept**
The question pertains to the physiology and anatomy of the heart, specifically the structures and functions of the cardiac conduction system. The correct answer requires an understanding of the sequence of electrical impulses that regulate heartbeats.

**Why the Correct Answer is Right**
The correct answer is the statement that does not accurately describe the normal sequence of electrical impulses in the heart. The sinoatrial (SA) node, located in the right atrium, acts as the heart's natural pacemaker, generating electrical impulses that stimulate the atria to contract. These impulses then travel through the atrioventricular (AV) node, the bundle of His, the bundle branches, and finally the Purkinje fibers to stimulate ventricular contraction.

**Why Each Wrong Option is Incorrect**
**Option A:** This statement may be true or false depending on the context, but it is not directly related to the sequence of electrical impulses in the heart.
**Option B:** This statement is incorrect because the AV node, not the SA node, receives and delays the electrical impulses before transmitting them to the ventricles.
**Option C:** This statement is incorrect because the Purkinje fibers are the terminal branches of the cardiac conduction system, responsible for rapidly conducting impulses to the ventricular muscle.

**Clinical Pearl / High-Yield Fact**
The cardiac conduction system is a complex network of specialized cardiac muscle fibers that regulate heartbeats. Understanding the sequence of electrical impulses is crucial in diagnosing and managing arrhythmias and other cardiac abnormalities.

**Correct Answer:** B. This statement is incorrect because the AV node, not the SA node, receives and delays the electrical impulses before transmitting them to the ventricles.