Concept:A Debtors Control Account shows the total amount owed by all debtors.Explanation:Individual debtors’ accounts are recorded in the sales ledger.The Debtors Control Account summarises these individual balances.It is a control account, not a personal account.Control accounts are maintained in the main ledger.Hence, it is not kept in the sales ledger or personal ledger.It is kept in the general ledger.Answer:D. general ledger