The Developers are accountable for creating a valuable and usable Increment each Sprint. They are the people in the Scrum Team who are committed to delivering a "Done" Increment that meets the Definition of Done and the Sprint Goal. They are responsible for managing and organizing their work within the Sprint, collaborating with the Product Owner and the Scrum Master, and applying their skills and creativity to create a product that delivers value to the stakeholders and customers.
The Scrum Guide
The Developers
Understanding and Applying the Scrum Framework

The Developers are the ones who are accountable for tracking the remaining work toward the Sprint Goal. The Developers are self-managing and decide how much work they can do in a Sprint1. They also create and update the Sprint Backlog, which is the plan for how the Developers will achieve the Sprint Goal, and the single source of truth for the work to be done in the Sprint2. The Developers use the Daily Scrum to inspect their progress toward the Sprint Goal and adapt the Sprint Backlog as necessary[3][3]. The Product Owner, the Scrum Master, and the Project Manager (if any) do not have the accountability for tracking the remaining work toward the Sprint Goal, as this is the responsibility of the Developers.
Reference:
1: The Scrum Guide, November 2020, p. 6
2: The Scrum Guide, November 2020, p. 10
[3][3]: The Scrum Guide, November 2020, p. 11