Question no 1955 : Accounting Posting for "Apportion IR quantities to GR quantities one after another"

In SAP MM ECC6.0, assume the following consumable scenario and answer the question:
. Account Assignment "K" for cost center
. Item category " " (blank) for standard
. Material master is entered in the consumable PO
. PO Quantity 100
. Net Price per unit $50
. No other pricing condition
. 40% distribute to cost center 4100, 60% distribute to cost center 1000
. Item set at GR-Non Valuated

Assume a goods receipt of 10 pc was done earlier and invoice verification for the 10 pc has already been carried out. A second goods receipt of 70 pc subsequently was executed, if we were to post an invoice for the 70 pc now; assume scenario of Partial invoice has been set to “Apportion IR quantities to GR quantities one after another”. Which of the following financial accounting postings are correct during the invoice verification for the second goods receipt ?

I.     Debit Consumption Account $ 3500.
II.    Debit Stocks Account $ 3500.
III.   Debit Tax Account $ 350.
IV.   Credit Vendor Account $ 3850.
V.    Credit GR/IR $ 3500.

(only one answer)

(A)   II, III, IV
(B)   I, II, II, IV, V
(C)   I, III, IV, V
(D)   I, III, IV
(E)   None of the above
.