Final answer:
The principal master data that you would expect to see in a B/AR/CR process is the accounts receivable.
Step-by-step explanation:
The principal master data that you would expect to see in a B/AR/CR process is the accounts receivable. This is the information related to the money owed to a business by its customers. It includes details such as the customer name, invoice amount, and payment terms. Other data that may be relevant to this process, although not mentioned in the options provided, could include the sales order (which represents a customer's request to purchase goods or services), the shipping notifications (which provide information about the goods being shipped to the customer), and the sales journal (which records all sales transactions).