The personal ledger is the Debtors Account. A debtor is a person or an organization that owes money to another person or organization. The debtors account is a record of all the people or organizations that owe money to the business. It is a type of personal ledger because it deals with accounts that represent people or entities with whom the business has a personal relationship. The other options listed are not personal ledgers, as they do not deal with accounts representing people or organizations, but rather accounts representing assets, expenses, and revenues.