What type of transaction would lead to the debiting of the purchases account?

The debiting of the purchases account primarily occurs when goods are acquired for resale or business operations. This transaction represents an increase in the inventory of goods that a business plans to sell or use, hence the purchases account is debited to reflect this addition to the resources.

When a business purchases goods, it is essentially investing in inventory, which is a vital component of its operations. By debiting the purchases account, the company acknowledges the expense incurred by acquiring these goods, which will eventually be sold to generate revenue.

Other options, such as the sale of goods, payment to creditors, and receiving cash from a customer, pertain to different types of transactions that either affect revenue, liabilities, or cash flow rather than directly increasing the purchases account. Thus, they do not result in a debit to this specific account.