Match the specific item with its classification in the cash flow statement for a non-financial enterprise:
| Column A (Cash Flow Activity) | Column B (Specific Item) | ||
| A | Operating Activity Outflow | (1) | Income tax paid (on operating profit). |
| B | Investing Activity Inflow | (2) | Interest received on debentures held as investment. |
| C | Financing Activity Outflow | (3) | Dividends paid on preference capital. |
| D | Non-cash Transaction | (4) | Acquisition of fixed assets by issue of equity shares. |
1
A-1, B-2, C-3, D-4
2
A-2, B-1, C-4, D-3
3
A-1, B-3, C-2, D-4
4
A-2, B-4, C-1, D-3