Match the following

List I	List II
a. Revenue means the income of a . . . . . . . . nature.	1. Fixed assets
b. Premium paid on the life insurance policy of the proprietor will be debited to . . . . . . . . account.	2. Regular
c. Going concern concept is relevant for . . . . . . . .	3. Matching
d. Recognition of cost in the same period as associated revenues is called . . . . . . . . principle.	4. Drawings

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

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

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

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

Answer: Option B