Use the following information to answer this question
Bayo issued a credit note to Ayo who returned defective goods. Each party maintains sales ledger control account and purchases ledger control account.
Ayo will record this transaction on the
debit side of the sales ledger control account.
credit side of the sales ledger control account
debit side of the purchases ledger control account.
credit side of the purchases ledger control account.
Explanation
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Discussions (1)

Here’s the logic clearly:
Ayo is the buyer/debtor returning goods.
Bayo issues a credit note to reduce what Ayo owes.
In Ayo’s books, the liability to the supplier decreases.
In a Purchases Ledger Control Account:
Credit purchases increase creditors → debit side
Returns outward / credit notes received reduce creditors → credit side
Therefore, Ayo should record it on the:
credit side of the purchases ledger control account
→ Option D

