Answer:
To the next instruction to be executed and is incremented after each instruction has been executed.
Step-by-step explanation:
Given that Program counter is a form of record or directory in a computer processor that has the location of the instruction that is currently being executed.
This it does in such a way that, following the execution of each instruction, the program counter increases the number of instructions it stored and immediately points to the subsequent instruction that follows.
Hence, in an executing process, the program counterpoints "To the next instruction to be executed and is incremented after each instruction has been executed."