JAMB Principles of Accounts 2023 Question 35

Use the information below to answer questions 34 and 35.
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

1. A.purchases ₦12000 and credit sugar account ₦12,000
2. B.purchases ₦12,000 and credit Ibrahim ₦12,000
3. C.Jide ₦12,000 and credit purchases ₦12,000
4. D.Ibrahim ₦12,000 and sugar account ₦12,000