Concept:Goods sent by the head office to a branch are recorded as branch stock in the head office books.Explanation:The branch stock account is debited with the value of goods sent to the branch because the stock at the branch increases.The corresponding credit is given to the goods sent to branch account.This transfer entry shows the movement of inventory from the head office to the branch.The branch debtors account is used for credit sales, and the branch adjustment account is used for loading or price adjustments, so neither is debited for goods sent to the branch.Answer:D. branch stock account