Match the methods of debenture issue with their characteristics:
| Column A (Methods of Debenture Issue) | Column B (Characteristics) | ||
| A | Issued at Par | (i) | Issue price is less than the nominal value |
| B | Issued at a Discount | (ii) | Issue price is equal to the face value |
| C | Issued at a Premium | (iii) | Issue price is more than the nominal value |
| D | Securities Premium Reserve | (iv) | An account where the amount received above nominal value on issue is credited |
1
A-(ii), B-(i), C-(iii), D-(iv)
2
A-(i), B-(ii), C-(iii), D-(iv)
3
A-(ii), B-(iii), C-(i), D-(iv)
4
A-(i), B-(iii), C-(ii), D-(iv)