Match List-I with List-II and select the correct answer using the options given below the list:

List-I	List-II
a. Compensating errors	1. Not recording a business transaction
b. Errors of omission	2. Charging a Revenue item to capital
c. Errors of principle	3. Writing a debit item on the credit side and a credit item on the debit side of equal amount
d. Errors of commission	4. Posting a correct amount to a wrong account