Arise debit balances in the account creditors for many reasons, including:

C

I think its B & C but not A. In Answer B, the second entry of paying invoice will create a debit balance in creditors. In Answer C, creditor will be debited for Advance Payment, therefore creditor will show a debit balance. In Answer A, if stock is posted after making payment then I think it will nullify the debit and credit balance and there will be no balance in the creditors account.

B. Pay the bill to the supplier twice by mistake

C. Make advance payments to the supplier before delivery

C

C answer 

C is the correct answer

C - is the answer

C

all of the above