Match List-I with List-II. 

List - I

(Name of account to be debited or credited, when shares are forfeited)

List - II

(Amount to be debited or credited)

(A)

Share Capital Account

(I)

Debited with amount not received

(B)

Share Forfeited Account

(II)

Credited withamount not received

(C)

Calls-in-arrears Account

(III)

Credited with amount received towards share capital

(D)

Securities Premium Account

(IV)

Debited with amount called up 


Choose the correct answer from the options given below : 

1
(A) - (I), (B) - (II), (C) - (III), (D) - (IV)
2
(A) - (IV), (B) - (III), (C) - (II), (D) - (I)
3
(A) - (I), (B) - (II), (C) - (IV), (D) - (III) 
4
(A) - (III), (B) - (IV), (C) - (I), (D) - (II) 

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