Match the following Realisation Account transactions with their accounting treatment:
| Column A | Column B | ||
| (i) | Transfer of Sundry Debtors (gross value) | (a) | Credited to Realisation Account |
| (ii) | Transfer of Creditors | (b) | Debited to Realisation Account |
| (iii) | Sale of Fixed Assets | (c) | Debited to Realisation Account, Credited to Bank Account |
| (iv) | Payment of Bills Payable | (d) | Debited to Bank Account, Credited to Realisation Account |
1
(i)-(b), (ii)-(a), (iii)-(d), (iv)-(c)
2
(i)-(a), (ii)-(b), (iii)-(c), (iv)-(d)
3
(i)-(c), (ii)-(d), (iii)-(a), (iv)-(b)
4
(i)-(d), (ii)-(c), (iii)-(b), (iv)-(a)