Match List - I with List - II.
$$\begin{array}{ll}\text{List - I}& \text{List - II}\\ \text{(A) The accounting basis for a Cash Flow Statement is}& \text{(I) Investment in shares}\\ \text{(B) Dividend paid on Equity and Preference capital comes under}& \text{(II) Cash Basis}\\ \text{(C) It cannot be considered as cash and cash equivalents}& \text{(III) Treasury bills}\\ \text{(D) It can be classified as cash and cash equivalents}& \text{(IV) Cash outflow from Financing Activities}\end{array}$$
Choose the correct answer from the options given below:

1. A
   (A)-(IV), (B)-(I), (C)-(II), (D)-(III)
2. B
   (A)-(II), (B)-(IV), (C)-(I), (D)-(III)
3. C
   (A)-(III), (B)-(II), (C)-(I), (D)-(IV)
4. D
   (A)-(II), (B)-(I), (C)-(IV), (D)-(III)