Answer:
D is the right answer.
Explanation:
Given that Sarah used to maintain a log of each time she spends or receives money.
Logs are maintained normally for money receipt and payment for the following reasons.
i) To know accurate the cash balance in hand at any time
ii) To estimate the purchases still due
iii) to plan for utilizing the available money for effective uses,
iv) to prepare a budget to review her expenses
Out of the four options the last option seems to be more appropriate for this.