Which of the following accounts is debited when a delivery van is sold for cash?

When a delivery van is sold for cash, the "cash account" is debited. In accounting, every transaction involves at least two accounts, one to be debited and the other to be credited. In this transaction, the "delivery van account" is credited since it represents a tangible asset that is being sold. On the other hand, the "cash account" is debited, as cash is received in exchange for the delivery van. The "sales account" is not debited in this transaction because it only records the revenue earned from the sale of goods or services. The delivery van is not a product or service sold by the business, but rather a capital asset used for transportation purposes. The "profit and loss accounts" are not affected by the sale of a delivery van for cash since they are used to record revenues, expenses, gains, and losses that occur during the normal course of business operations. The sale of a capital asset like a delivery van falls outside of normal business operations and is recorded separately in the balance sheet. In summary, the "cash account" is debited when a delivery van is sold for cash, representing the inflow of cash into the business as a result of the sale of the delivery van.