1Of the following, which are correct?
Account to be debited Account to be credited
(i) Goods sold on credit to R Williams R Williams Sales
(ii) S Johnson returns goods to us Returns inwards S Johnson
(iii) Goods bought for cash Cash Purchases
(iv) We returned goods to A Henry A Henry Returns inwards
(A) (i) and (iii) only
(B) (i) and (ii) only
(C) (ii) and (iv) only
(D) (iii) and (iv) only
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