Concept:An error of commission occurs when a transaction is recorded in the wrong account of the same category.Explanation:The credit purchase of N200 was made from P. Osae.So the amount should have been credited to the personal account of P. Osae.Instead, it was wrongly credited to the personal account of P. Osei.Since both are personal accounts, the error does not violate accounting principles, nor is it a complete omission, nor does it arise from incorrect original entry.Thus, the mistake is simply posting to the wrong person's account, which is defined as an error of commission.Answer:B. commission