Answer:
D. Accounts receivable.
Step-by-step explanation:
Cost is paid on the behalf of consignor by consignee and it is recoverable from the payment of sale of goods to Consignor Dale Co. Until that the amount is recorded as receivable from Dale Co. in the books of Jel Co. Jel Co. will deduct the Freight cost from the sale amount of the goods and pay the remaining amount to Dale Co.