Which of the following are incorrect?

Goods Sold for Cash:                                                           Cash  Sale
Good bought on Credit from T Carter:                           Purchase  T Carter
Goods returned by us to C berry :                                  C berry   Outward
Van bought for cash                                                        Purchase   Cash

• A: 2 & 4 Only
• B: 3 Only
• C: 1 & 3 Only
• D: 4 Only
• Correct Answer: b