Accounting for IGCSE & O level - Accounting Procedures (Section 10 - No. 4)

Which of the following relate to the use of a debit note?

Issued by the seller to the customer.

Issued by the purchaser to the supplier.

Increases the amount the customer owes.

Decreases the amount the supplier is owed.

Issued by the purchaser, it increases the amount owed by the supplier.