Ibrahim, a micro business operator, sold 10 bags of sugar to Jide at a total cost of #12,000.
The record in Jide's book would be to debit

• A.purchases #12,000 and credit Ibrahim #12,000
• B.purchases #12,000 and credit sugar account #12,000
• C.Jide #12,000 and credit purchases
• D.Ibrahim #12,000 and sugar account #12,000
• E.