Match the column with the correct treatment of the transaction
| Transaction | Treatment | ||
| 1 | Creditor Rs. 20,000 took over the stock of Rs.15,000 in full settlement of his debt | a | Cash A/c Dr. 5,000 To Realisation A/c 5,000 |
| 2 | Creditor Rs.20,000 took over the stock of Rs.15,000 | b | No entry |
| 3 | Creditors Rs.20,000 took over the stock of Rs. 25,000 and paid the balance of firm | c | Realisation A/c Dr. 5,000 To cash A/c 5,000 |
1
[ 1-b, 2-c, 3-a ]
2
[ 1-c, 2-b, 3-a ]
3
[ 1-a, 2-b, 3-C ]
4
[ 1-b, 2-a, 3-C ]