D. accounts receivable subsidiary ledger. is the correct answer.
Explanation:
A record showing the activity and the balances owed by each customer is called the accounts receivable subsidiary ledger.
An accounts receivable subsidiary ledger is an accounting entry that gives the transaction and pays records of all clients to whom the company extends the credit.
Without the subsidiary ledger, a business with various customers would have a problem tracing client pays and transactions.
accounts receivable subsidiary ledger simply provides information about the control account in a general ledger.
