The correct answer is C. Cash receipts journal.
A cash receipts journal is a specialized journal used to record all cash receipts from sales, collections from customers, and other sources. It is a chronological record of all cash received by a business.
A purchase journal is a specialized journal used to record all purchases of goods and services on account. It is a chronological record of all purchases made by a business.
A sales journal is a specialized journal used to record all sales of goods and services on account. It is a chronological record of all sales made by a business.
A cash payments journal is a specialized journal used to record all cash payments made by a business. It is a chronological record of all cash paid out by a business.
In conclusion, cash received from debtor is recorded in a cash receipts journal.