Where is the credit for a jobber sale reflected?

The credit for a jobber sale is reflected in the 'cost of sales' section because this section is specifically designed to record all expenses associated with the goods sold by a business. When a jobber sale occurs, it indicates that products have been sold, and the associated costs of procuring and selling those goods need to be accounted for in financial statements. This helps the company assess profitability by comparing the revenue generated from sales against the expenses incurred in acquiring and selling those products.

This understanding is crucial for managing inventory costs, pricing strategies, and overall financial health, highlighting the importance of tracking sales accurately within the cost structure of the business. The other options do not pertain directly to where financial implications of a jobber sale would be recorded, making the 'cost of sales' section the most relevant choice.