Match the following

List-I	List-II
a. The document from which the returns to suppliers are recorded is known as . . . . . . . .	1. Assets
b. Wages paid on erection of a new machinery should be debited to . . . . . . . .	2. Debit note
c. Prepaid expense is an item of . . . . . . . .	3. Credit note
d. The receiver of goods returned will send a . . . . . . . . to the person, who return the goods.	4. Machinery account

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

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

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

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

Answer: Option C