Answer:
debtor
Explanation:
A debtor is a legal entity that owes a bet to another entity. example. trade debtors: money owed from customers.
2. creditor: is a party or govt that claims on the services of a second party. it is a person or institution to whom money is owed. example: a credit card company.
3. accounting: is the measurement, processing, and communication of financial and non-financial information about economic entities such as business corporations.
4. liability: is defined as the future sacrifices of economic benefits that an entity is obligated to make to other entities as a result of past transactions or other past events. examples: pension obligations