A debugging process where you, the programmer, pretend you are a computer and step through each statement while recording the value of each variable at each step is known as

hand tracing

Explanation:

as a programmer when we pretend computer in the debugging process by the step of each statement in recording

then there value of variable is hand tracing because as The hand tracking feature is the use of hands as an input method

so while recording value of each variable each step is hand tracing