Which of the following is the correct match of the types of accounts and the rules?
(i) For personal accounts - a) Debit the receiver and credit the giver
(ii) For real accounts - b) Debit all expenses and credit all losses
(iii) For nominal accounts - c) Debit what comes in and credit what goes out

A

i-a: ii-c; iii-b

B

i-b· ii-a; iii-c

C

i-c: ii-b; iii-a

D

i-a: ii-b; iii-c