Match the items given in Column I with the headings/subheadings (Balance sheet) as defined in Schedule III of Companies Act 2013.

Column I Column II
(I) Creditors (a)

Intangible fixed assets

(II) trademarks (b) Other current assets
(III) Accrued Interest (c) Long term Borrowings
(IV) Debentures (d) Current Liabilities
(V) Premises (e) Tangible Fixed assets

Choose the correct option:

1
(I) - (a), (II) - (b), (III) - (d), (IV) - (c), (V) - (e)
2
(I) - (d), (II) - (a), (III) - (b), (IV) - (c), (V) - (e)
3
(I) - (d), (II) - (a), (III) - (b), (IV) - (e), (V) - (c)
4
(I) - (e), (II) - (d), (III) - (a), (IV) - (b), (V) - (b)
5
None of the above

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