Concept:The sales ledger records the amounts owed by customers who buy on credit.
Explanation:A sales ledger is also known as the debtors ledger.
It contains the individual accounts of trade debtors.
Trade debtors are customers who purchase goods or services on credit.
Cash sales are not recorded here because payment is received immediately.
Credit sales are transactions, but the ledger holds the customer accounts, not the sale entries themselves.
Trade creditors are recorded in the purchases ledger, not the sales ledger.
Therefore, the sales ledger contains accounts of trade debtors.
Answer:B. trade debtors