Which of the Following Statements Is/are True

Multiple Choice

Which of the following statements is/are true?
(i) An error in casting the subsidiary books is an error of commission
(ii) An error in wrong casting of the sales day book will not affect the personal accounts of debtors
(iii) Mistake in transferring the balance of an account to the Trial Balance will not affect the agreement of the Trial Balance
(iv) The mistake of treating a liability as an income or vice versa will not affect the agreement of a Trial Balance

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