Double-entry recording of credit sales Steps:

• Recognize credit sale as revenue increase (credit sales account) and asset increase (debit receivable).
• Place sales account in general ledger as nominal account.
• Place customer (Zafar) account in sales ledger as personal account.
• Balance entries: debit Zafar $X, credit sales$X.

Why A is correct:

• Matches double-entry rule: credit sales account (revenue) in general ledger, debit Zafar account (receivable) in sales ledger per accounting principles.

Why the others are wrong:

• B: Places Zafar in general ledger and debits sales, reversing asset/revenue entries.
• C: Puts Zafar in general ledger and credits sales in sales ledger, mixing ledger types and inverting debits/credits.
• D: Identical to C, incorrect for same reasons.

Final answer: A