Answer:
The correct answer is letter "D": Accounts receivable ledger.
Explanation:
The accounts receivable ledger is the part of the accounting book of a company where all the credits sales are recorded. This ledger includes the amounts invoiced to consumers that have not been paid yet (accounts receivable) as well as the credit memos. The latter are registered when the payment has not been paid in full after the account receivable was due, so the outstanding amount can be eliminated.
