Answer;
B. Gift and online auction
Explanation;
Records of all the financial accounts a business maintains are called the general ledger. Types of accounts in the ledger may include assets, liabilities, expenses, and revenues, among others. In basic business accounting procedures, all entries into the general ledger can be listed as either a debit or credit, and a debit offsets a credit for each transaction.
When recording transactions, debits to the general ledger increase accounts such as assets and expenses. Equally, credits decrease these same accounts. Assets and expenses generally carry a debit balance.