In the Mauryan administrative system, which officer was primarily responsible for the collection of revenue from all sources and the preparation of the annual budget?

Match List I (Mauryan Officers) with List II (Functions) and select the correct answer using the codes given below: List I: a) Panyadhyaksha b) Samsthadhyaksha c) Pautavadhyaksha d) Navadhyaksha List II: (i) Superintendent of Markets (ii) Superintendent of Weights and Measures (iii) Superintendent of Ships/State Boats (iv) Superintendent of Commerce and Trade

In the Mauryan administrative structure described in Kautilya's Arthashastra, how many villages formed a 'Sangrahana'?