Match the items of List - II with the items of List - I and indicate the code of correct matching. The items relate to the Balance Sheet of a Company.

List I

List II

(a)

Miscellaneous Expenditure

(i)

Unclaimed Dividend

(b)

Current Liabilities

(ii)

Forfeited Shares Account

(c)

Subscribed Capital

(iii)

Work in Progress

(d)

Current Assets

(iv)

Discount on Issue of Shares

1
a-(ii); b-(i); c-(iii); d-(iv)
2
a-(iv); b-(i); c-(ii); d-(iii)
3
a-(iii); b-(iv); c-(i); d-(ii)
4
a-(i); b-(ii); c-(iii); d-(iv)

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