Match List-I with List-II as per AS-3 (Cash Flow Statements):List-IList-II(A) Cash from Operating Activities(I) Dividends paid on equity and preference capital.(B) Cash from Financing Activities(II) Cash receipts from sale of goods and the rendering of services(C) Cash from Investing Activities(III) Bank balance(D) Cash and cash equivalents(IV) Cash receipt from disposal of fixed assets including intangibles.Choose the correct answer from the options given below:

According to Accounting Standard-3 (Revised):Cash from Operating Activities: Relates to principal revenue-producing operations. Example: Cash receipts from sale of goods and rendering services. Thus, (A) matches with (II).Cash from Financing Activities: Relates to changes in size and composition of equity capital and borrowings. Example: Dividends paid to equity and preference shareholders. Thus, (B) matches with (I).Cash from Investing Activities: Relates to the acquisition and disposal of long-term assets. Example: Cash receipt from disposal of fixed assets including intangibles. Thus, (C) matches with (IV).Cash and cash equivalents: Highly liquid, short-term investments and balances. Example: Bank balance. Thus, (D) matches with (III).This corresponds to the alignment: (A) - (II), (B) - (I), (C) - (IV), (D) - (III).