Answer: C. Transfer of debit balances to receivables’ ledger

Explanation:
The correct answer is C. Transfers of debit balances to the receivables ledger are not posted to the credit side of the payables control account. Instead, such transfers would affect the debit side of the payables control account, as they represent reductions in the amount owed.

Rundown:
This question tests understanding of the entries typically posted to a payables control account. Credit entries in the payables control account represent increases in amounts payable, while debit entries reflect reductions.