Concept:Goods sent from head office to a branch are recorded in the head office books as an issue of stock to the branch.Explanation:When the head office transfers goods to a branch, it does not record this as a sale or purchase because the branch is not an external customer.Instead, the head office treats it as an “issue” of goods to the branch, often recorded in a “goods sent to branch” or “branch stock” account.Answer:B. issue