Which of the following are not errors of principle?

(i) Motor expenses entered in Motor Vehicles account

(ii) Purchases of machinery entered in Purchases account

(iii) Sale of £250 to C Phillips completely omitted from books

(iv) Sale to A Henriques entered in A Henry’s account.

(A) (ii) and (iii)

(B) (i) and (ii)

(C) (iii) and (iv)

(D) (i) and (iv).