1Which of the following are correct?
Account to be debited Account to be credited
(i) Received commission by cheque Bank Commission received
(ii) Paid rates by cash Rates Cash
(iii) Paid motor expenses by cheque Motor expenses Bank
(iv) Received refund of insurance by cheque Insurance Bank
(A) (i) and (ii) only
(B) (i), (ii) and (iii) only
(C) (ii), (iii) and (iv) only
(D) (i), (ii) and (iv) only
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