The correct option is D Purchases
Purchases account mostly has a debit balance because it is a nominal account and debits the expenses, while amount is spent on purchase of goods, the purchase account is debited and it always has a debit balance because every time goods are purchases it is debited and it only records the inflow of goods. Purchases account is credited only when there is abnormal loss of goods. The value of debit side is more than the value of credit side and so it always has a debit balance.