Match the cash flow item with the correct activity classification for a non-financial enterprise:
| Column A (Cash Flow Activity) | Column B (Cash Flow Item) | ||
| A | Operating Activity Outflow | (1) | Cash payments to suppliers for goods. |
| B | Investing Activity Outflow | (2) | Interest paid on debentures. |
| C | Financing Activity Outflow | (3) | Cash payments to acquire intangible assets. |
| D | Non-cash transaction | (4) | Redemption of debentures by issue of equity shares. |
1
A-1, B-3, C-2, D-4
2
A-2, B-1, C-4, D-3
3
A-3, B-2, C-1, D-4
4
A-4, B-1, C-2, D-3