In the Books of the Drawer, the Accounting Treatment Involved

In the books of the drawer, the accounting treatment involved on receipt of a bill of exchange duly accepted by the drawee is
i. Debit Bills Receivable Account
ii. Debit Drawee's Account
Iii. Credit Drawee's Account
iv. Credit Sales Account

A) Only (i) above
B) Both (ii) and (iv) above
C) Both (i) and (iii) above
D) Both (i) and (iv) above