Which of the following is related to debtors account?

The option related to debtors account is the "sales ledger". A sales ledger is a record-keeping tool that tracks and manages all the sales transactions of a company with its customers. It contains a list of all the customers who owe money to the company for products or services purchased on credit. This list is also known as the "debtors' ledger" or "accounts receivable ledger". Each customer's account in the sales ledger shows the amount owed, the date of the sale, the payment terms, and any outstanding balances. The sales ledger is important for managing cash flow and ensuring that the company receives payment for all sales made on credit. In summary, the sales ledger is directly related to debtors' accounts because it helps track and manage all the money owed by customers to the company.