This answer is derived directly from the Test Your Understanding - V section in the provided context. Question 8 in this exercise specifically asks about the debtor and the receivable amount, and the answer key provided shows '8. Mr. Ravi, ₹ 1,00,000'. Additionally, as per section 1.5.19 in the context, debtors are persons or entities who owe an amount to the enterprise for buying goods and services on credit, and this amount is shown on the asset side of the balance sheet as sundry debtors.