Match list I with list II and choose the correct ans from the options given below:

A-IV, B-I, C-II, D-III

* Transfer of accumulated profits- Accumulated profits and losses are distributed between partners. These are transferred to capital account or current account of the partners.

* Unrecorded assets sold on dissolution of firm- Unrecorded assets sold on dissolution of firm is shown on the credit side of realisation account.

* Manager's Commission- Manager's commission is a charge against profit so it is shown in debit side of profit and loss account.

* Partner's commission- Partner's commission is a appropriation of profit so it is shown in debit side of profit and loss appropriation account.