Mr. B sod goods worth N200 on credit to Mr. C. Mr. B should debit this to

Mr. B should debit this transaction to Mr. C's account. Debit means an entry on the left side of an account, and it represents an increase in assets, expenses, or a decrease in liabilities, equity, or revenue. In this case, when Mr. B sold goods worth N200 to Mr. C on credit, it means that Mr. C owes Mr. B N200, and the amount receivable from Mr. C is an asset for Mr. B. Therefore, to record this transaction, Mr. B should make the following journal entry in his books of accounts: Mr. C's Account Dr. N200 To Sales Account N200 Here, Mr. C's account is debited with N200, which represents an increase in the amount receivable from Mr. C, and the sales account is credited with N200, which represents an increase in sales revenue for Mr. B. Hence, option (D) Mr. C's account is the correct answer.