Match List I with List II

Choose the correct answer from the options given below:

A. Excess of purchase consideration over the value of net assets is recorded as Goodwill (II).B. Excess of net assets over purchase consideration is transferred to Capital Reserve (IV).C. Debenture Suspense Account is opened when Debentures are issued as collateral security (I).D. Assets received against Debentures represent the Issue of Debentures for consideration other than cash (III).Thus, the correct match is A - II, B - IV, C - I, D - III.