Match List I with List II: \begin{tabular}{|l|l|}\hline\textbf{LIST I} & \textbf{LIST II} \ \hlineA. Operating Profit Ratio & I. Solvency Ratios \ \hlineB. Working Capital Turnover Ratio & III. Activity Ratios \ \hlineC. Debt-Equity Ratio & III. Activity Ratios \ \hlineD. Quick Ratio & IV. Profitability Ratios \ \hline\end{tabular} Choose the correct answer from the options given below:

The correct classification of accounting ratios is as follows:\begin{itemize}\item \textbf{Operating Profit Ratio} measures the operational efficiency and profitability of a business, so it is a \textbf{Profitability Ratio} (A-IV).\item \textbf{Working Capital Turnover Ratio} measures how efficiently a company utilizes its working capital to generate revenue, making it an \textbf{Activity/Efficiency Ratio} (B-III).\item \textbf{Debt-Equity Ratio} evaluates the long-term capital structure and ability to meet long-term obligations, classifying it as a \textbf{Solvency Ratio} (C-I).\item \textbf{Quick Ratio} assesses the short-term liquidity position and capability to meet immediate liabilities, designating it as a \textbf{Liquidity Ratio} (D-II).\end{itemize}Matching these components gives: A-IV, B-III, C-I, D-II.