Concept:The branch current account records all transactions between the head office and its branch.Explanation:Goods sent to the branch are resources given by the head office to the branch.In the head office ledger, the branch current account is debited to show the increased claim on the branch.Expenses paid by the head office and branch profits are also debited to this account.Therefore, the value of goods sent to the branch is a debit entry in the branch current account.Answer:A. Debited to the branch current account