Define a debit note and a credit note. In what circumstances are they used?

a debit note is seperate from an invoice and informs a buyer of current debt obligations.  A debit note is also a document created by a buyer when returning goods received on credit. In the case of returned items, the note will show the credit amount, the inventory of the returned items, and the reason for the return.

a credit note is a commercial document issued by a seller and sent to the buyer when there is a reduction in the amount payable to the seller. by issusing  a credit note the seller promises to pay back the reduced amount or adjust it in a subsequent transaction.

Explanation:

i think the answer to your question is b. directive

i would say a penny hope it you