Concept:Goods sent to a branch are recorded in the head office ledger through the branch current account.Explanation:In the head office ledger, when goods are sent to a branch, the branch current account is debited because the branch now owes the head office for those goods.The corresponding credit entry is made to goods sent to branch account or purchases account.Therefore, the value of goods sent to the branch is debited to the branch current account.Answer:A. debited to the branch current account