Which two of the following events would not normally result in an immediate accounting transaction?

(i) Buying goods, agreeing to pay next month

(ii) Selling goods for cash, payable immediately

(iii) Taking on a new employee

(iv) Announcing a new product line

(a) (i) and (iii)

(b) (iv) and (i)

(c) (ii) and (iv)

(d) (iii) and (iv)