Match List I with List II regarding accounting treatments:List IA. Transfer of accumulated profitsB. Unrecorded asset sold on dissolution of firmC. Manager's commissionD. Partner's commissionList III. Realisation AccountII. Profit and Loss AccountIII. Profit and Loss Appropriation AccountIV. Partner's Capital AccountChoose the correct answer from the options given below:

Let's match the descriptions with their correct operational ledger accounts:A. Transfer of accumulated profits: Accumulated reserves are distributed directly to the IV. Partner's Capital Account.B. Unrecorded asset sold on dissolution: All asset realizations during a wind-up go to the I. Realisation Account.C. Manager's commission: A manager's commission is a charge against profits and belongs to the II. Profit and Loss Account.D. Partner's commission: Commission to a partner is an appropriation of profits and goes into the III. Profit and Loss Appropriation Account.Matches: A-IV, B-I, C-II, D-III.