Debit note is used for entering A. Purchases B. Sales C. Purchase return D. Sales return

The correct answer is: C. Purchase return.

A debit note is a document that is used to notify a supplier that goods have been returned. It is a formal way of requesting a refund for goods that have been damaged, defective, or not as ordered. The debit note is sent to the supplier, who then issues a credit note to the customer. The credit note is used to offset the amount owed by the customer on their account.

A purchase is a transaction in which goods or services are acquired for use in a business. A sale is a transaction in which goods or services are sold to a customer. A purchase return is a transaction in which goods that have been purchased are returned to the supplier. A sales return is a transaction in which goods that have been sold are returned by the customer.

Here is a table that summarizes the differences between the four options:

| Option | Description |
|—|—|
| Purchase | A transaction in which goods or services are acquired for use in a business. |
| Sale | A transaction in which goods or services are sold to a customer. |
| Purchase return | A transaction in which goods that have been purchased are returned to the supplier. |
| Sales return | A transaction in which goods that have been sold are returned by the customer. |

I hope this helps! Please let me know if you have any other questions.