The correct answer is D. Purchases.
Purchases is an account that is used to record the cost of goods that a business purchases for resale. When a business purchases goods on credit, the Purchases account is debited and the Accounts Payable account is credited.
Cash is an asset account that is used to record the amount of cash that a business has on hand. When a business purchases goods on credit, cash is not affected.
Debtor is an asset account that is used to record the amount of money that a business is owed by its customers. When a business purchases goods on credit, the Debtor account is not affected.
Creditor is a liability account that is used to record the amount of money that a business owes to its suppliers. When a business purchases goods on credit, the Creditor account is credited.
I hope this helps! Let me know if you have any other questions.