Final answer:
The correct answer is option 3) 439.92 seller's debit.
Step-by-step explanation:
The correct answer to the question is option 3) 439.92 seller's debit.
When a buyer assumes a seller's $11, it means that the buyer is taking on a debt of $11 from the seller. In this case, the seller's credit of $439.92 becomes the buyer's debit. So, the correct option is 439.92 seller's debit.