A formal letter that opens with the salutation 'Dear Sir' should end with the complimentary close
AYours sincerely,
BYours affectionately,
CYours truly,
DYours faithfully,CORRECT
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Why the answer is D, and why the others tempt you.
When the recipient is addressed impersonally as 'Sir' or 'Madam', the matching close is 'Yours faithfully'. 'Yours sincerely' is used when the recipient is addressed by name, as in 'Dear Mr Adeyemi'. 'Yours truly' is less formal and 'Yours affectionately' belongs to personal letters.
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