The correct answer is: D. Purchase return journal
A debit note is a document that is issued by a seller to a buyer to inform them that they have returned goods that they have purchased. The debit note is used to adjust the buyer’s account and to reduce the amount that the buyer owes to the seller.
The purchase return journal is a book of original entry that is used to record all of the transactions that involve the return of goods that have been purchased. The purchase return journal is a subsidiary ledger to the accounts payable ledger.
The general journal is a book of original entry that is used to record all of the transactions that occur in a business. The general journal is a primary ledger.
The cash journal is a book of original entry that is used to record all of the transactions that involve cash. The cash journal is a subsidiary ledger to the cash account.
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