The correct answer is B. Payments.
Drawings are the amounts of money that an owner takes out of their business for personal use. They are recorded on the payments side of a cash book because they represent a decrease in the business’s cash balance.
Receipts are the amounts of money that a business receives from its customers or clients. They are recorded on the receipts side of a cash book because they represent an increase in the business’s cash balance.
Incomes are the amounts of money that a business earns from its business activities. They are recorded on the income side of a profit and loss account.
Expenditure is the amount of money that a business spends on its business activities. It is recorded on the expenditure side of a profit and loss account.
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