The correct answer is D. General journal.
A general journal is a book of original entry where all transactions that are not recorded in any specialized journal are recorded. This includes transactions such as sales, purchases, and expenses.
A cash payment journal is a book of original entry where all cash payments are recorded. This includes payments to suppliers, employees, and other creditors.
A cash receipt journal is a book of original entry where all cash receipts are recorded. This includes receipts from customers, sales of assets, and other sources.
A purchases return journal is a book of original entry where all purchases returns are recorded. This includes returns of goods from suppliers.
I hope this helps!