Match List-I with List-II based on Cash Flow Statement classifications:List-IList-II(A) Operating Activities(I) Current Investment(B) Investing Activities(II) Dividends paid on equity and preference capital(C) Financing Activities(III) Cash receipt from disposal of fixed assets including intangibles(D) Cash equivalents(IV) Cash receipts from royalties, fees, commissions and other revenuesChoose the correct answer from the options given below:

Let's trace each classification item according to AS-3 rules:(A) Operating Activities: Principal revenue-producing operations. Includes cash receipts from royalties, fees, commissions, and other revenues $\to$ (IV).(B) Investing Activities: Acquisition and disposal of long-term assets. Includes cash receipts from the disposal of fixed assets/intangibles $\to$ (III).(C) Financing Activities: Transactions affecting enterprise capital and borrowing structure. Includes dividends paid on equity and preference capital $\to$ (II).(D) Cash equivalents: Short-term, highly liquid investments readily convertible to known amounts of cash. Includes standard short-term current investments $\to$ (I).This corresponds to the match layout: (A) - (IV), (B) - (III), (C) - (II), (D) - (I).