A proforma invoice is sent by

The correct answer is: D. Consignor to consignee.

A proforma invoice is a document that is sent by the seller to the buyer before the goods are shipped. It is used to provide information about the goods that will be shipped, such as the quantity, price, and delivery date. The proforma invoice is not a legal document, but it can be used as a basis for negotiating the final terms of the sale.

The following are the four options in the question:

• A. Consignee to consignor. This is not correct because the consignee is the buyer of the goods, and the consignor is the seller of the goods. The proforma invoice is sent by the seller to the buyer, not the other way around.
• B. Consignee to debtors. This is not correct because the debtors are the people who owe money to the company. The proforma invoice is not sent to the debtors, but to the buyer of the goods.
• C. Debtors to consignee. This is not correct because the debtors are the people who owe money to the company, and the consignee is the buyer of the goods. The proforma invoice is not sent to the debtors, but to the buyer of the goods.
• D. Consignor to consignee. This is the correct answer because the proforma invoice is sent by the seller to the buyer. The consignor is the seller of the goods, and the consignee is the buyer of the goods.

I hope this helps!