The correct answer is D. Bills payable book.
A book of primary entry is a book in which financial transactions are first recorded. The four main books of primary entry are the journal, the cash book, the sales book, and the purchase book.
The journal is a chronological record of all financial transactions. The cash book is a record of all cash receipts and payments. The sales book is a record of all sales made on credit. The purchase book is a record of all purchases made on credit.
The bills payable book is a record of all bills payable, which are debts that a company owes to its suppliers. Bills payable are not recorded in the journal because they are not considered to be financial transactions. Instead, they are recorded in the bills payable book, which is a subsidiary ledger to the general ledger.
The general ledger is a summary of all the financial transactions that have been recorded in the books of primary entry. It is the main accounting record of a company.
The subsidiary ledgers are supporting records that provide more detailed information about the accounts in the general ledger. The bills payable book is a subsidiary ledger to the accounts payable account in the general ledger.
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