Match the following

List I	List II
a. Capital is the difference between	1. Cost of goods sold from sales
b. Gross profit is ascertained by deducting	2. To find out cost of production
c. Wages paid for erecting machines are	3. Assets and liabilities
d. The manufacturing account is prepared	4. Debited to machinery account

A. a-4, b-3, c-2, d-1

B. a-4, b-3, c-1, d-2

C. a-3, b-4, c-1, d-2

D. a-3, b-1, c-4, d-2

Answer: Option B