Which of the following is not on debtor's legal control account?

The item that is not on the debtor's legal control account is the "cash sales." A debtor's legal control account is a record of all transactions between a business and its debtors. It includes items such as credit sales, bills receivable, dishonored checks, and cash received from customers. These are all items that involve the debtor owing the business money. However, cash sales are not included in the debtor's legal control account because they do not involve the debtor owing the business money. Cash sales are transactions where the customer pays for the goods or services immediately with cash, and no credit is extended. Therefore, they do not involve any debt owed by the customer and are not included in the debtor's legal control account.