Match List-I with List-II regarding Cash Flow Statement classifications:List-IList-II(A) Operating activities(I) Proceeds from long-term borrowings(B) Investing activities(II) Short-term deposit(C) Financing activities(III) Rent paid(D) Cash equivalents(IV) Proceeds from sale of old machineryChoose the correct answer from the options given below:

Matching the items according to AS-3 / Ind AS 7 guidelines:(A) Operating activities: Regular enterprise expense payment like Rent paid $\to$ (III)(B) Investing activities: Inflows/outflows related to long-term assets such as Proceeds from sale of old machinery $\to$ (IV)(C) Financing activities: Structural capital changes like Proceeds from long-term borrowings $\to$ (I)(D) Cash equivalents: Liquid investments with low risk like short-term highly liquid Short-term deposits $\to$ (II)This results in the mapping: (A) - (III), (B) - (IV), (C) - (I), (D) - (II).