Match the following

List-I	List-II
a. The document related to sales return is . . . . . . . . note.	1. Business
b. Bank reconciliation statement is prepared by the . . . . . . . . enterprise.	2. Credit
c. Purchases account will always have a . . . . . . . . balance.	3. Cash
d. When the word 'paid' occurs, it means reduction of . . . . . . . .	4. Debit

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

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

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

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

Answer: Option B