The correct answer is: B. Credit Sales
A debtor’s account is a record of money owed to a business by its customers. It is used to track the amount of money owed, the date the debt was incurred, and the terms of payment. Credit sales are sales that are made on credit, which means that the customer is allowed to pay for the goods or services at a later date. When a customer makes a credit sale, the amount of the sale is recorded in the debtor’s account.
Cash sales are sales that are made for cash, which means that the customer pays for the goods or services at the time of purchase. Cash sales are not recorded in the debtor’s account because the business does not have to wait for payment.
Total sales are the sum of all sales made by a business, regardless of whether they are cash sales or credit sales. Total sales are not recorded in the debtor’s account because they do not provide any information about the specific customers who owe money to the business.