Which of the following error is an error of principle?

Accounting Mcqs

A. 5,000 received from Sham credited to Ram A/c 
B. 5,000 incurred on installation of new plant debited to travelling expenses A/c
 
C. 500 paid for wages debited to salary A/c
D. 500 being purchase of raw material debited to purchase A/c ` 50

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