Which of the following is not a debit entry on a sales ledger control account?

The option that is not a debit entry on a sales ledger control account is "cash received." A sales ledger control account is used to keep track of the transactions related to a company's accounts receivable. Debit entries in the sales ledger control account represent increases in the amount owed to the company by its customers. The other options listed are all types of transactions that would result in a debit entry on a sales ledger control account: - Goods sold would increase the amount owed to the company by the customer, and therefore would be recorded as a debit entry. - Dishonoured cash refers to a payment that was not accepted by the bank, which would result in the customer still owing the company money. This would also be recorded as a debit entry. - Payment to debtors for a claim would reduce the amount owed to the company by the customer, and therefore would be recorded as a negative debit entry (also known as a credit). - Interest charges would increase the amount owed to the company by the customer, and therefore would be recorded as a debit entry. Cash received, on the other hand, would be a credit entry on the sales ledger control account, since it represents a decrease in the amount owed to the company by the customer. In summary, cash received is not a debit entry on a sales ledger control account, as it represents a decrease in the amount owed by the customer and would therefore be recorded as a credit entry.