Match List-I with List-II and select the correct answer using the codes given below the List-I(Item of balance sheet of company) List-I(Heading of balance sheet) lists: 1. Provisions (a) Profit prior to Incorporation (b) Proposed dividend (c) Interest paid out of Capital (d) Unclaimed dividend A (a)-4, (b)-1, -3, (d)-2 B (a)-4, (b)-1, -2, (d)-3 (a)-1. (b)-4, -2, (d)-3 D (a)-1, (b)-4, -3, (d)-2 2. Misc.Expenditure 3. Current liabilities 4. Reserve & surplus