Answer:
The correct option is a. Debtors
Step-by-step explanation:
In this question, we categorized the internal and external users or a group who are interested in the financial information about a business.
Internal users are those users who work in an entity which includes employees, owners, managers
Where, external users are those users who are outside the entity that includes suppliers, lenders, creditors, government agencies, bank,general public,etc.
These users are interested to interpret the financial leverage of the company.
By going through the meaning we get to know that the debtors are not normally interested in the financial information about a business.
Hence, the correct option is a. Debtors.