Which of the following are correct?

(i) Received commission by cheque Dr. Bank Cr.

Commission received (ii) Paid rates by cash

Dr. Rates Cr.

Cash

(ili) Paid motor expenses by cheque Dr. Motor expenses Cr. Bank

(iv) Received refund of insurance by cheque Dr.

Insurance Cr. Bank

O a. (i), (i) and (iv) only

• b. (i), (ii) and (iii) only 0 c. (i) and (ii) only
• d. (1), (i) and (iv) only