The correct answer is D. Purchase.
Current assets are assets that are expected to be converted into cash or used up within one year. They include cash, accounts receivable, inventory, prepaid expenses, and short-term investments.
Purchase is not a current asset because it is not an asset that is expected to be converted into cash or used up within one year. Instead, it is an expense that is recorded when goods or services are purchased.
Debtors are accounts receivable, which are amounts owed to a company by its customers. Prepaid expenses are expenses that have been paid in advance but have not yet been used up. Inventory is the goods that a company has on hand for sale. Short-term investments are investments that are expected to be converted into cash within one year.
I hope this helps! Let me know if you have any other questions.