Where are amounts owed by customers for credit purchases found :

Accounts Receivable Subsidiary Ledger

The correct answer is option (4)- Accounts Receivable Subsidiary Ledger.

An accounts receivable subsidiary ledger, also known as an accounts receivable subsidiary ledger or subledger, is a detailed and supplementary record that contains individual account records for each customer or debtor who owes money to a business. The purpose of the accounts receivable subsidiary ledger is to provide a more detailed breakdown of the accounts receivable balance shown on the general ledger.