Concept:A credit sale creates an asset (receivable) and earns revenue for the branch.
Explanation:When goods are sold on credit at the branch, the customer owes money to the branch, so the asset increases.
This increase is recorded by debiting the Branch Debtors Account.
At the same time, the sale is a source of income for the branch.
Income is increased by crediting the Sales Account.
Thus, the correct double entry is: Debit Branch Debtors Account, Credit Sales Account.
Answer:Debit Branch Debtors Account; credit Sales Account.
This corresponds to Option A.