निम्नलिखित में से कौन सी लेखांकन प्रथा 'पृथक अस्तित्व अवधारणा' (Separate Entity Concept) का प्रत्यक्ष परिणाम है?

Arrange the following accounting actions in the correct chronological sequence as they are recorded in the books of a buyer under the Instalment Payment System: A. Recognizing the yearly interest portion by debiting the Interest Account and crediting the Interest Suspense Account. B. Closing nominal accounts such as Interest and Depreciation by transferring them to the Profit and Loss Account. C. Recording the initial acquisition by debiting the Asset and Interest Suspense Accounts and crediting the Vendor Account. D. Charging periodic depreciation on the cash price of the asset. E. Making the payment of the periodic instalment to the vendor. Choose the correct answer from the options given below:

Arrange the following accounting actions in the correct chronological sequence as they occur in the books of a Hire Purchaser when an asset is transferred to a third party: A. Receiving the agreed payment amount from the third party. B. Transferring the remaining liability to the vendor. C. Transferring the resulting profit or loss on the transfer to the Profit and Loss (P&L) account. Choose the correct answer from the options given below: