The correct option is D Consignor to consignee
A proforma invoice is a document prepared and sent by the consignor to the consignee. It contains all the details regarding the goods sent on consignment such as quantity, value, etc. and the terms and conditions of the consignment. It is different than an invoice as it is issued prior to the invoice i.e.before the actual sale is effected and shows the value of goods at which the goods may or may not be sold.